Câu 125: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following conditions is the most likely indicator of fraud?

1. A. Commissions are paid based on verified increases to sales.
2. B. Departmental reports are consistently issued in an untimely manner.
3. C. A manager regularly assumes subordinates' duties. — đáp án hiện tại
4. D. Lower earnings occur during the industry's down cycle.