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: INTOSAI Framework of Professional Pronouncements | Statement: [INTOSAI Professional Standards Committee, worksOn, INTOSAI Framework of Professional Pronouncements]

Target entity: INTOSAI Framework of Professional Pronouncements
Context triple: [INTOSAI Professional Standards Committee, worksOn, INTOSAI Framework of Professional Pronouncements]

• A. INTOSAI Professional Standards Committee
  The INTOSAI Professional Standards Committee is a key body within the International Organization of Supreme Audit Institutions responsible for developing and maintaining international auditing standards and guidance for public-sector external auditors.
• B. 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.
• C. International Professional Practices Framework
  The International Professional Practices Framework is the Institute of Internal Auditors’ authoritative conceptual framework that organizes and guides the principles, standards, and guidance for the practice of internal auditing worldwide.
• D. INTOSAI Policy, Finance and Administration Committee
  The INTOSAI Policy, Finance and Administration Committee is a key governing body within the International Organization of Supreme Audit Institutions responsible for overseeing its strategic policies, financial management, and administrative arrangements.
• E. 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.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: INTOSAI Framework of Professional Pronouncements
Target entity description: The INTOSAI Framework of Professional Pronouncements is the global system of standards and guidance that defines the principles, requirements, and good practices for public-sector auditing by supreme audit institutions.

• A. INTOSAI Professional Standards Committee
  The INTOSAI Professional Standards Committee is a key body within the International Organization of Supreme Audit Institutions responsible for developing and maintaining international auditing standards and guidance for public-sector external auditors.
• B. 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.
• C. International Professional Practices Framework
  The International Professional Practices Framework is the Institute of Internal Auditors’ authoritative conceptual framework that organizes and guides the principles, standards, and guidance for the practice of internal auditing worldwide.
• D. INTOSAI Policy, Finance and Administration Committee
  The INTOSAI Policy, Finance and Administration Committee is a key governing body within the International Organization of Supreme Audit Institutions responsible for overseeing its strategic policies, financial management, and administrative arrangements.
• E. 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.
• F. None of above. chosen