IIA
IIA-CIA-PART1 · Question #189
IIA-CIA-PART1 Question #189: Real Exam Question with Answer & Explanation
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Question
According to HA guidance, if an internal auditor suspects fraud during an assurance engagement, what should the auditor do first?
Options
- ARecommend parties involved to be sanctioned in accordance with the organization's policy.
- BDetermine whether any additional audit work needs to be performed.
- CLaunch an investigation to obtain details of the fraud and parties involved.
- DRequest that the responsible process owner remediate the issue immediately.
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