Exam IIA-CIA-Part1 topic 4 question 65 discussion

Actual exam question from IIA's IIA-CIA-Part1

Question #: 65
Topic #: 4

[All IIA-CIA-Part1 Questions]

Which of the following statements regarding an internal auditor's responsibility for detecting fraud is not correct?

A. The auditor should have sufficient knowledge to detect red flags.
B. The auditor may obtain assistance from outside experts in areas where the auditor is not sufficiently proficient.
C. The auditor should identify control weaknesses which could allow fraud to occur.
D. The auditor should detect fraud before recommending a fraud investigation should take place.

Show Suggested Answer

Suggested Answer: D 🗳️

by Talz at Oct. 28, 2020, 8:02 a.m.

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libero

12 months ago

It's possible to recommend to investigating fraud when Internal auditor found red flag.

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Pape

1 year, 8 months ago

Internal auditor dont have the expertise to detect fraud. He sould first recommend to investigating fraud

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nehabhineet

1 year, 8 months ago

detecting Fraud has taken place is the the duty of Investigator and not Internal Auditor as he cannot be expected to have expertise in that area. So, he can only indicate and ask for investigation

upvoted 3 times

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Talz

1 year, 8 months ago

Please help, how is D incorrect. Should fraud not be detected before being investigated?

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