Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 252

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

    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.

Discussion
KonradKOption: B

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

kayf

receiving tip from employee.

John1237

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