Câu 231: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

An internal auditor is conducting an assessment of the organization's fraud controls. Which of the following would not be considered a preventive control?1. Daily report that identifies unsuccessful system log-in attempts.2. Weekly management communication with tips on identifying possible fraud.3. E-mail alert sent to management for checks issued over $100,000.00.4. New hire training to explain fraud and employee misconduct.

1. A. 1 and 2 only
2. B. 1 and 3 only — đáp án hiện tại
3. C. 2 and 4 only
4. D. 3 and 4 only