Which of the following statements is true regarding internal audit methodologies?

One of the main objectives of internal audit methodologies is to enable audit clients to validate audit observations

IIA guidance states that they should be made available to all stakeholders on the organization’s webpage

One of the main objectives of internal audit methodologies is to ensure the execution of organizational strategy and risk management

Although the content of internal audit methodologies is determined by the chief audit executive, alignment with principles of confidentiality and competency must be demonstrated