Câu 10: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to IIA guidance, which of the following is the least appropriate role for the internal audit activity in the organization's risk management program?

1. A. Conducting full investigations of suspected fraud.
2. B. Monitoring the organization's whistle-blower hotline.
3. C. Assessing the risk of fraudulent activity in the organization. — đáp án hiện tại
4. D. Providing ethics training sessions to organization staff.