True or false?

please state the true statement if its false.

9. The concept of corporate governance encompasses ethical treatment of all major stakeholders. 10. It is a conflict of interest for auditors to obtain audit evidence from internal auditors. 11. During the course of assessing internal control, the auditor interviews the CFO, who informally explains to the auditor that the Board of Directors receives monthly financial statements. 12. In understanding a client, and its internal control, it may be necessary to design tests of internal controls and substantive procedures. 13. When an auditor determines that the accounts receivable clerk at a company has computer access to the company's accounts payable system, this is a problem with the accounting information system