Câu 202: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An internal auditor assessed the controls within his organization's payroll process and suspects that erroneous payments may have been made to a fraudulent bank account. What is the best course of action for the auditor to take?

1. A. Speak to the payroll manager so he may investigate the auditor's observations.
2. B. Continue to investigate the payments to confirm the accuracy of the observations, and determine whether further fraudulent payments have been made. — đáp án hiện tại
3. C. Stop the audit and report the findings to senior management immediately.
4. D. Escalate the concern to the engagement supervisor.