Câu 91: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

After becoming aware of control weaknesses indicating that a fraud could have been committed, which of the following actions should an internal auditor take next?

1. A. Issue a written report identifying the control weaknesses.
2. B. Perform tests directed toward the identification of other fraud indicators. — đáp án hiện tại
3. C. Notify external auditors of the suspicion that fraud has been committed.
4. D. Recommend that a fraud investigation be conducted involving internal auditors, lawyers, investigators, security personnel, and other specialists, as