Dummy variables for regression analysis can take on a value of either -1 or +1

Which of the following is a core principle for the professional practice of internal auditing? the internal audit activity:

a) provides risk-based assurance b) maintains confidentiality c) exhibits professional skepticism d) adopts audit methodology consistent with external auditors e) promotes an ethical culture in the internal auditing profession

Which of the following in not prorate between buyer and seller at closing?

a. recording fees b. real estate taxes c. rents d. homeowner's insurance premiums