Câu 214: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following actions by a chief audit executive is most likely to prevent exaggerated sales reports by division management?I. Hire a new internal auditor who has fraud investigation credentials.II. Assist the controller in developing and monitoring a series of business process indicators which are historically correlated with, but independent of, sales.III. Announce a series of internal audit engagements focusing on compliance with corporate sales-reporting policies.IV. Ask the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting.

1. A. I and II only
2. B. II and III only
3. C. III and IV only — đáp án hiện tại
4. D. I, II, III, and IV.