Câu 123: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following is a detective control for managing the risk of fraud?

1. A. Awareness of prior incidents of fraud.
2. B. Contractor non-disclosure agreements.
3. C. Verification of currency exchange rates. — đáp án hiện tại
4. D. Receipts for employee expenses.