Whch ol the following would show appropriate disclosure of nonconformance with the Standards?

The chief audit executive (CAE) documented in the personal file a critical conflict of interest involving an internal audit on a upcoming contracting engagement.

The CAE discussed with the board an issue regarding the internal activity performing an IT engagement without proper skills and knowledge.

The CAE met with the peer review team to discuss an internal auditor’s failure to meet the annual requirements for continuing professional education.

The CAE revealed to revealed to operational manager that he failed to appropriately consider risks while he was developing the audit plan.