IIA
IIA-CIA-PART2 · Question #88
IIA-CIA-PART2 Question #88: Real Exam Question with Answer & Explanation
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Question
According to IIA guidance, which of the following statements is false regarding a review of the controls in place to prevent fraud?
Options
- AThe review should focus on the efficiency of the controls in place to prevent fraud.
- BThe scope of the review does not need to include all operating areas of the organization.
- CThe cost of the control should be compared to the benefit of mitigating the related risk.
- DThe review should assess whether the internal controls can be circumvented.
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