Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 289

An internal auditor assessed the controls within his organization's payroll process and suspects that erroneous payments may have been made to a fraudulent bank account. What is the best course of action for the auditor to take?

    Correct Answer: B

    When an internal auditor suspects that erroneous payments have been made to a fraudulent bank account, it is critical to accurately confirm the observations and determine the extent of possible fraud before taking further steps. This ensures that any subsequent actions taken are based on verified information and not just initial suspicions. Therefore, the best course of action is to continue to investigate the payments to confirm the accuracy of the observations and ascertain whether further fraudulent payments have been made.

Discussion
vidhya19

Why not D ?