Câu 73: CFE - Fraud Prevention: Certified Fraud Examiner - Fraud Prevention

Which of the following is FALSE regarding proactive fraud auditing procedures?

1. A. Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods — đáp án hiện tại
2. B. Fraud audit procedures should be designed to incorporate an element of surprise
3. C. Implementing proactive fraud audit procedures demonstrates management’s intention to aggressively look for possible fraudulent conduct
4. D. Fraud assessment questioning techniques are most appropriately used as part of the normal audit process