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A.The internal auditor should have sufficient knowledge to identify the indicators of fraud but is not expected to be an
expert.
B.The internal auditor should have the same ability to detect fraud as a person whose primary responsibility is
detecting and investigating fraud.
C. An internal auditor should have sufficient knowledge and training so that (s)he is able to detect fraud.
D. An internal auditor’s primary role is to detect and investigate fraud.
C. An internal auditor should have sufficient knowledge and training so that (s)he is able to detect fraud.
From the IIA: “Internal auditors support management's efforts to establish a culture that embraces ethics, honesty, and integrity. They assist management with the evaluation of internal controls used to detect or mitigate fraud, evaluate the organization's assessment of fraud risk, and are involved in any fraud investigations.
Although it is management's responsibility to design internal controls to prevent, detect, and mitigate fraud, the internal auditors are the appropriate resource for assessing the effectiveness of what management has implemented. Therefore, depending on directives from management, the board, audit committee, or other governing body, the internal auditors might play a variety of consulting, assurance, collaborative, advisory, oversight, and investigative roles in an organization's fraud management process.”
The correct answer is (C) An internal auditor should have sufficient knowledge and training so that (s)he is able to detect fraud.
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Option (C) is the representative of auditor's responsibility, with respect to fraud.
answer is d to detect and investigate fraud
D. An internal auditor’s primary role is to detect and investigate fraud.
A) is the Correct answer,,,,,,,,,,,,,,,,,,,,,,,,,,
Any of the three answers A, B or C could be apropriate. D is not.
While Internal Audit might play various roles including even identifying fraud cases or taking part in investigations .. it all depends on the organization's structure and overall governance and internal control framework which can be different from one company to another.
It should NOT be internal audit's primary role though which is D. It can be an addition or part of the overall role, but not primarily.
Answer (C) is80% relevant to explained role of internal Auditor by IIA
I would say that "A" is the best answer for the fact that an internal auditor is trained on basic ways in dictating fraud in an organization not necessarily being a professional as relate to criminal investigation officer or personnel.
Option D) IS ANSWER <<<<<<<<<<<<
