Câu 66: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following must an auditor establish in order to demonstrate that fraud has occurred?

1. A. Monetary damage to the victim.
2. B. The suspect's intent. — đáp án hiện tại
3. C. Existence of an internal control deficiency.
4. D. Evidence of collusion.