In which of the following scenarios is the internal auditor in conformance with The IIA...

The auditor testifies in front of a jury about an organization ' s fraudulent financial practices after receiving a subpoena

Management has agreed to remedy a significant control deficiency, so the auditor excludes the deficiency from the engagement report

The chief audit executive declines an assurance engagement in IT because the internal audit activity is not proficient in IT

The auditor communicates an audit opinion on fraud risk during an audit engagement’s preliminary fraud risk assessment