Câu 81: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

In order to effectively elicit sensitive information from an employee during an audit engagement, an auditor should:

1. A. Tell the employee a piece of information obtained from a coworker in a previous interview.
2. B. Put sensitive questions at the beginning of a questionnaire to ensure that they are answered.
3. C. Explain that the auditor's reputation for integrity, which is vital to the auditor's business success, would be seriously damaged if confidentiality were breached. — đáp án hiện tại
4. D. Point out that management has given the auditor full authority to conduct this interview.