Câu 13: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

An internal auditor for a financial institution has just completed an audit of loan processing. Of the 81 loans approved by the loan committee, the auditor found seven loans which exceeded the approved amount. Which of the following actions would be inappropriate on the part of the auditor?

1. A. Examine the seven loans to determine if there is a pattern. Summarize amounts and include in the engagement final communication.
2. B. Report the amounts to the loan committee and leave it up to them to correct. Take no further follow-up action at this time and do not include the items in the engagement final communication. — đáp án hiện tại
3. C. Follow up with the appropriate vice president and include the vice president's acknowledgment of the situation in the engagement final communication.
4. D. Determine the amount of the differences and make an assessment as to whether the dollar differences are material. If the amounts are not material, not in