Which of the following would be the most appropriate action for the CAE to take?

A chief audit executive (CAE) has been asked by the board to evaluate the effectiveness of ethical programs created by management.

Which of the following would be the most appropriate action for the CAE to take?
A . Compare the design of the organization’s ethical programs with best practices.
B. Verify that a code of conduct and related policies exist and are communicated.
C. Use employee surveys to assess whether ethical programs are achieving desired outcomes.
D. Compare the cost of the ethical programs with the achieved outcomes.

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Answer: B