Câu 273: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigator. Which of the following would most likely be the next step?

1. A. Ask internal auditors to gather all relevant information and evidence.
2. B. Identify and interview witnesses first and potential suspects later.
3. C. Conduct a fraud risk assessment to identify the most vulnerable areas.
4. D. Determine the competencies needed and assess whether team members have a conflict of interest. — đáp án hiện tại