Câu 344: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

According to The IIA's Competency Framework, which competency is considered the mandatory minimum for internal auditors to possess when performing internal audit engagements?

1. A. To recognize red flags that indicate fraud.
2. B. To recommend controls to prevent fraud.
3. C. To apply forensic auditing techniques to detect fraud.
4. D. To evaluate the potential for fraud. — đáp án hiện tại