While planning an internal audit, the internal auditor obtains knowledge about the auditee to$,$ among other things:

a$.$ Develop an attitude of professional skepticism about management$$s assertions.

b$.$ Develop an understanding of the auditee$$s objectives and risks.

c$.$ Make constructive suggestions to management concerning internal control improvements.

d$.$ Evaluate whether misstatements in the auditee$$s performance reports should be communicated to senior management and the audit committee.