Câu 60: CFE - Fraud Prevention: Certified Fraud Examiner - Fraud Prevention

Evangelique is a government auditor. During an audit of a public-sector organization’s financial statements, she uncovers evidence of a potential fraud. Which of the following is TRUE regarding Evangelique’s responsibility to report these findings?

1. A. Evangelique’s reporting requirements are substantially the same as those for external auditors in the private sector
2. B. Evangelique’s reporting requirements depend on the jurisdiction of the entity and the specific audit mandate
3. C. Evangelique is legally prohibited from reporting the findings to any party outside the organization being audited
4. D. Evangelique must comply with the reporting requirements laid out in the global auditing standards that apply to all government auditors — đáp án hiện tại