An International Code of Ethics for professional Accountant was developed by International Federation of Accountants (IFAC) with the sole aim of promoting consistency and a foundation for countries to develop their own code. Explain the five fundamental principles which members must comply with as set out by the ACCA's Code of Ethics and Conduct?

(b) Critically evaluate the influence of Internal audit function on good corporate governance in a commercial environment.

(a) Discuss the importance and extent to which analytical review can be relied on in supporting an audit opinion.