Which of the following statements is true regarding the International Professional Practices Framework Code of Ethics?
　　a.The Code of Ethics applies to both individual internal auditors and entities that conduct internal audits.
　　b.The Code of Ethics is divided into three sections covering independence, objectivity, and competency.
　　c.The Code of Ethics applies to individual internal auditors only.
　　d.The Code of Ethics includes a comprehensive and detailed Standards of Conduct document.
　　Answer:A
　　Choice "A" is correct. The Code of Ethics issued as part of the IPPF applies to both individuals and entities that provide internal auditing services.
　　Choice "c" is incorrect. The Code of Ethics issued as part of the IPPF applies to both individuals and entities that provide internal auditing services.
　　Choice "d" is incorrect. The Code of Ethics issued as part of the IPPF does not have a companion Standards of Conduct document.
　　Choice "b" is incorrect. The Code of Ethics issued as part of the IPPF provides principles and rules of conduct under four headings: integrity, objectivity, confidentiality, and competency.