Câu 267: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to IIA guidance, which of the following statements is false regarding a review of the controls in place to prevent fraud?

1. A. The review should focus on the efficiency of the controls in place to prevent fraud. — đáp án hiện tại
2. B. The scope of the review does not need to include all operating areas of the organization.
3. C. The cost of the control should be compared to the benefit of mitigating the related risk.
4. D. The review should assess whether the internal controls can be circumvented.