Câu 2: CIA-PART2-2025: CIA Part 2 - Internal Audit Engagement

An internal auditor performed a review that focused on the organization's process for vetting vendors. The internal auditor's testing identified that 120 out of 130 vendors had a business relationship with the organization's procurement manager that violated conflict-of-interest policies. Which of the following conclusions could the internal auditor draw from these results?

1. A. The organization is exposed to significant fraud and abuse risks as a result of the vendor and employee business relationships. — đáp án hiện tại
2. B. Due to improper relationships and favoritism, vendors are not providing goods or services at a reasonable price to meet the objectives.
3. C. The organization's conflict-of-interest policies are not clear or well communicated throughout the organization.
4. D. Improper relationships and favoritism means that controls are not effective and significant fraud occurs.