Câu 269: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following does not represent a difficulty in using red flags as fraud indicators?

1. A. Many common red flags are also associated with situations where no fraud exists.
2. B. Some red flags are difficult to quantify or to evaluate.
3. C. Red flag information is only gathered in extraordinary circumstances.
4. D. The red flags literature is not well enough established to have a positive impact on auditing. — đáp án hiện tại