【多选题】Which of the following factors should be considered when establishing internal audit department?
A.
The costs of establishing an IA department will be low.
B.
Whether there are existing managers or employees who could perform these tasks
C.
The size and complexity of the entity
D.
If the possibility of fraud is high, then the greater the need for an IA department to act as both a deterrent and also to possibly undertake fraud investigations.