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: ISSAI 100 – Fundamental Principles of Public-Sector Auditing | Statement: [International Standards of Supreme Audit Institutions, hasComponent, ISSAI 100 – Fundamental Principles of Public-Sector Auditing]

Target entity: ISSAI 100 – Fundamental Principles of Public-Sector Auditing
Context triple: [International Standards of Supreme Audit Institutions, hasComponent, ISSAI 100 – Fundamental Principles of Public-Sector Auditing]

• A. 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.
• B. International Public Sector Accounting Standards
  International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
• C. 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.
• D. 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.
• E. International Organization of Supreme Audit Institutions
  The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: ISSAI 100 – Fundamental Principles of Public-Sector Auditing
Target entity description: ISSAI 100 – Fundamental Principles of Public-Sector Auditing is the core international standard that sets out the basic concepts, objectives, and guiding principles for auditing in the public sector worldwide.

• A. International Standards of Supreme Audit Institutions chosen
  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.
• B. International Public Sector Accounting Standards
  International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
• C. 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.
• D. 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.
• E. International Organization of Supreme Audit Institutions
  The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
• F. None of above.