Câu 327: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An internal audit activity uncovered a potential fraud during a recent engagement and will perform an investigative fraud audit. How would the internal audit activity demonstrate that the team has the necessary experience to perform this engagement?

1. A. The team must consist of internal auditors who have previous fraud auditing experience and possess a certification in fraud examination.
2. B. The internal audit activity must outsource the engagement to an independent, qualified consulting firm specializing in fraud investigations. — đáp án hiện tại
3. C. The team must collectively possess the necessary audit and fraud skills, although not every member of the team would need previous experience conducting an investigation.
4. D. The team should include at least one individual in the area of the suspected fraud to provide valuable advice, due to their familiarity with the business processes, although it is not required.