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Corruption in the context of unethical practices typically involves wrongdoing for personal gain or to benefit another at the expense of the organization. Demanding payment from a vendor for decisions made in the vendor's favor is a clear example of corruption, as it involves misuse of authority for personal benefit. The other options listed deal with accounting manipulations or reimbursement fraud, which, while unethical, are not examples of corruption as defined in auditing terminology.References: Association of Certified Fraud Examiners (ACFE) - Fraud Definitions and Classifications

The most appropriate next step when the external reviewer and the chief audit executive cannot agree on the importance of several deficiencies is for the reviewer to issue the report, noting the deficiencies with comments that address the areas of disagreement. This approach allows for a balanced presentation of the findings, ensuring that senior management and other stakeholders are aware of both the deficiencies and the differing perspectives regarding their significance.References: Best practices in handling disagreements during external quality assurance reviews, as recommended by IIA guidance on quality assurance.

An effective control to mitigate the risk of payments to ghost employees involves cross-verification and authorization by relevant departments. Reviewing the staff salary payment list by the head of payroll and its subsequent endorsement by the head of human resources ensures a double-check mechanism that can detect anomalies such as ghost employees. This control measure helps in verifying the legitimacy of the payroll and the accuracy of the payments made.References: Best practices in internal controls for payroll and human resources departments

When the internal audit activity is found to be in nonconformance with the Code of Ethics or the Standards, the chief audit executive should communicate this matter to the board at the time of the next external assessment. This ensures that the board is aware of the nonconformance and can take appropriate actions to address the issue, maintaining the integrity and accountability of the internal audit function.References: IIA standards on governance, which require the chief audit executive to report significant issues related to nonconformance with professional standards and the Code of Ethics to the board and senior management.