Câu 351: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An organization's human resources (HR) department allows employees to take their leave time prior to it being earned. The employees track their leave time in a spreadsheet, which they provide to HR. Which of the following controls implemented by HR would best mitigate the risk of employees fraudulently taking leave they have not earned?

1. A. Periodically review the spreadsheet data and reconcile leave taken and accrued with the organization's timekeeping system. — đáp án hiện tại
2. B. Annually require ethics training for all employees that includes information on proper reporting of time attendance and leave.
3. C. Frequently publish links to the organization's fraud reporting hotline.
4. D. Randomly select employees and require them to attest to the accuracy of the leave time they report in their spreadsheets.