Câu 7: CFE - Fraud Prevention: Certified Fraud Examiner - Fraud Prevention

Which of the following is TRUE regarding the internal audit function’s reporting responsibilities pertaining to fraud?

1. A. The internal audit function should wait until issues related to fraud arise before communicating with senior management or the board of directors about the topic
2. B. The internal audit function should avoid communicating with the board of directors about fraud, as that is the responsibility of the external auditors
3. C. The internal audit function should not disclose the results of its fraud audits to senior management or the board of directors in order to maintain independence
4. D. The internal audit function should periodically report about the organization’s fraud risks to senior management and the board of directors — đáp án hiện tại