IIA
IIA-CIA-PART1 · Question #19
IIA-CIA-PART1 Question #19: Real Exam Question with Answer & Explanation
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Question
The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigator. Which of the following would most likely be the next step?
Options
- AAsk internal auditors to gather all relevant information and evidence.
- BIdentify and interview witnesses first and potential suspects later.
- CConduct a fraud risk assessment to identify the most vulnerable areas.
- DDetermine the competencies needed and assess whether team members have a conflict of
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