IIA-CIA-Part2 Exam QuestionsBrowse all questions from this exam

IIA-CIA-Part2 Exam - Question 252


Which of the following would most likely cause an internal auditor to consider adding fraud work steps to the audit program?

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Correct Answer: C

An employee's reported concerns would most likely cause an internal auditor to consider adding fraud work steps to the audit program. Concerns raised by employees could indicate potential issues that need to be investigated, making it a trigger for more detailed audit steps to detect any possible fraud.

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KonradKOption: B
Jul 28, 2021

Why not B when with increased incentive and bonus programs employees can be more motivated to commit fraud for their financial gain.

kayf
Nov 11, 2021

receiving tip from employee.

John1237
Mar 1, 2022

C. An employee's reported concerns. The rest is included in a pro forma work program.