Câu 11: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

A new CEO authorizes a vendor’s access to the organization’s vendor payment and contracting database as part of a review to identify wasteful spending. An employee in the contracting department raised concerns to the internal audit function about potential fraud involving the vendor’s access to the database’s sensitive information, including that of the vendor’s competitors. Which is a potential fraud risk that requires special consideration during an internal audit engagement?

1. A. The new CEO hired the vendor to perform work that the internal audit function could have performed.
2. B. Vendor employees may not have been properly screened for database security clearance.
3. C. The vendor has read-only access to all of the organization’s payments and contracting database.
4. D. The vendor uses information from the database to gain information about services provided. — đáp án hiện tại