Câu 82: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

During an interview with a manager in a company's claims department, an auditor noted that the manager became nervous and changed the subject whenever the auditor raised questions about certain types of claims. The manager's answers were consistent with company policies and procedures. When documenting the interview, the auditor should:

1. A. Document the manager's answers, noting the nature of the nonverbal communication. — đáp án hiện tại
2. B. Document the manager's answers but not the nonverbal communication because it is subjective and is not corroborated.
3. C. Conclude that the nonverbal communication is persuasive and that sufficient evidence exists to begin a fraud investigation.
4. D. Disregard the interview entirely because the verbal and nonverbal communications were contradictory.