Which of the following is the most effective way for internal auditors to determine whether ethical values are followed throughout the organization?

Which of the following is the most effective way for internal auditors to determine whether ethical values are followed throughout the organization?
A . Review the organization’s ethical value structure and reporting procedures.
B. Review what the organization considers to be ethical behavior, such as the employee code of conduct.
C. Review employee survey responses and follow up on those that suggest weaknesses in the ethical climate.
D. Review the organization’s records to ensure all employees have signed statements that they will follow ethical practices.

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Answer: B