Exit IIA-CIA-PART1 Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
Question 5 of 5
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Q5 Single choice

Which of the following statements best describes internal auditors' role in fraud detection?

  • A

    Internal auditors' roles are similar to those performed by loss prevention managers or fraud investigators.

  • B

    Internal auditors' demonstration of adequate professional skepticism during an audit engagement is of paramount importance.

  • C

    Internal auditors should consider fraud risks in every assignment and demonstrate due care by detecting fraud instances.

  • D

    Internal auditors should possess a fraud-related body of knowledge, enabling them to carry out preventative and detective measures.

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