Câu 270: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

During an audit of a major contract, an auditor finds that actual hours and dollars billed are consistently at or near budgeted amounts. This condition is a red flag for which of the following procurement fraud schemes?

1. A. Defective pricing.
2. B. Cost mischarging. — đáp án hiện tại
3. C. Fictitious vendor.
4. D. Bid rotation.