Câu 239: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An internal auditor audited a department store's cash function. Which of the following actions would indicate a lack of due professional care by the auditor?

1. A. Based on a well-designed system of internal controls over the cash function, the audit report assured senior management that no irregularities existed. — đáp án hiện tại
2. B. A flowchart of the entire cash function was developed but only samples of transactions were tested.
3. C. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
4. D. The auditor informed appropriate authorities within the organization about suspected wrongdoing but did not inform external authorities.