Câu 53: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following statements regarding an internal auditor's responsibility for detecting fraud is not correct?

1. A. The auditor should have sufficient knowledge to detect red flags.
2. B. The auditor may obtain assistance from outside experts in areas where the auditor is not sufficiently proficient.
3. C. The auditor should identify control weaknesses which could allow fraud to occur.
4. D. The auditor should detect fraud before recommending a fraud investigation should take place. — đáp án hiện tại