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Exam IIA-CIA-Part1 topic 6 question 351 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 351
Topic #: 6
[All IIA-CIA-Part1 Questions]

According to IIA guidance, if an internal auditor suspects fraud during an assurance engagement, what should the auditor do first?

  • A. Recommend parties involved to be sanctioned in accordance with the organization's policy.
  • B. Determine whether any additional audit work needs to be performed.
  • C. Launch an investigation to obtain details of the fraud and parties involved.
  • D. Request that the responsible process owner remediate the issue immediately.
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Suggested Answer: B 🗳️
by vidhya19 at Feb. 7, 2024, 3:17 p.m.

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f30b972
1 year ago
Pursuing and investigation is the decision of senior management & the board.
upvoted 2 times
...
5a97e10
1 year, 2 months ago
Selected Answer: B
I think it is B
upvoted 3 times
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DMX02
1 year, 6 months ago
Is B not more accurate than C?
upvoted 3 times
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vidhya19
1 year, 6 months ago
Is B more appropriate rather than launching a investigation straight away ?
upvoted 4 times
...
Community vote distribution
A (35%)
C (25%)
B (20%)
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