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Exam IIA-CIA-Part1 topic 6 question 112 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 112
Topic #: 6
[All IIA-CIA-Part1 Questions]

The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigator. Which of the following would most likely be the next step?

  • A. Ask internal auditors to gather all relevant information and evidence.
  • B. Identify and interview witnesses first and potential suspects later.
  • C. Conduct a fraud risk assessment to identify the most vulnerable areas.
  • D. Determine the competencies needed and assess whether team members have a conflict of interest.
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Suggested Answer: B 🗳️

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Elvoo
1 month, 1 week ago
Why B?
upvoted 1 times
...
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A (35%)
C (25%)
B (20%)
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