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

An internal auditor is working on an audit engagement of the inventory management process. There have been difficulties getting explanations from stakeholders regarding discrepancies between physical and system inventory records. Recently, the engagement supervisor informed the internal auditor that there was a whistleblowing report alleging that inventory theft was occurring. Which of the following skills and competencies would be most helpful for the internal auditor to fulfill the responsibilities of this audit engagement?

1. A. The ability to investigate fraud, pursue litigation, and recover assets.
2. B. The ability to understand the characteristics of fraud and the techniques used to commit fraud, and the various fraud schemes and scenarios. — đáp án hiện tại
3. C. The ability to remain objective, calm, and rational during the audit engagement and the whistleblowing investigation.
4. D. The ability to be agile and incorporate new risks when they are identified.