Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Code of Ethics of The Institute of Internal Auditors | Statement: [International Standards for the Professional Practice of Internal Auditing, complements, Code of Ethics of The Institute of Internal Auditors]

Target entity: Code of Ethics of The Institute of Internal Auditors
Context triple: [International Standards for the Professional Practice of Internal Auditing, complements, Code of Ethics of The Institute of Internal Auditors]

• A. International Standards for the Professional Practice of Internal Auditing
  The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
• B. Fundamentals of Ethics
  Fundamentals of Ethics is a philosophical work by John Finnis that systematically develops a theory of natural law and practical reason to ground moral norms.
• C. Asian Development Bank Integrity Principles and Guidelines
  The Asian Development Bank Integrity Principles and Guidelines is ADB’s core policy framework that defines prohibited practices and sets out procedures for preventing, investigating, and sanctioning fraud and corruption in ADB-financed activities.
• D. Code of Professional Ethics and Practices
  The Code of Professional Ethics and Practices is the American Association for Public Opinion Research’s formal set of standards guiding the ethical design, conduct, analysis, and reporting of survey and public opinion research.
• E. International Standards of Supreme Audit Institutions
  International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: Code of Ethics of The Institute of Internal Auditors
Triple: [International Standards for the Professional Practice of Internal Auditing, complements, Code of Ethics of The Institute of Internal Auditors]

The Code of Ethics of The Institute of Internal Auditors is a set of principles and rules of conduct that define the moral and professional responsibilities of internal auditors worldwide.

Target entity: Code of Ethics of The Institute of Internal Auditors
Target entity description: The Code of Ethics of The Institute of Internal Auditors is a set of principles and rules of conduct that define the moral and professional responsibilities of internal auditors worldwide.

• A. International Standards for the Professional Practice of Internal Auditing
  The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
• B. Fundamentals of Ethics
  Fundamentals of Ethics is a philosophical work by John Finnis that systematically develops a theory of natural law and practical reason to ground moral norms.
• C. Asian Development Bank Integrity Principles and Guidelines
  The Asian Development Bank Integrity Principles and Guidelines is ADB’s core policy framework that defines prohibited practices and sets out procedures for preventing, investigating, and sanctioning fraud and corruption in ADB-financed activities.
• D. Code of Professional Ethics and Practices
  The Code of Professional Ethics and Practices is the American Association for Public Opinion Research’s formal set of standards guiding the ethical design, conduct, analysis, and reporting of survey and public opinion research.
• E. International Standards of Supreme Audit Institutions
  International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.
• F. None of above. chosen