In addition to the International Standards for the Professional Practice of Internal Auditing, some internal audit departments follow other standards in conducting their work, either because of regulatory requirements or by choice. When these other standards are inconsistent with the IIA Standards, what should the audit department do?

a) Follow the standard that is most restrictive.
b) Follow the standard that is least restrictive.
c) Follow IIA Standards.
d) Follow the other standards

Ans: a) Follow the standard that is most restrictive.