Câu 26: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

An internal audit charter prescribes that the internal audit function may conduct and lead a fraud investigation. During such an investigation, which of the following best describes the role of the internal audit function?

1. A. The internal audit function has the responsibility of maintaining a chain of custody for the collected evidence. — đáp án hiện tại
2. B. Internal auditors must immediately report fraud findings directly to relevant external authorities.
3. C. The internal audit function resolves fraud incidents by advising on disciplinary actions against the perpetrators.
4. D. To maintain confidentiality, only members of the internal audit function should participate in the investigation.