Which of the Following Statements Regarding an Internal Auditor's Responsibility

question 111

Multiple Choice

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.

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Definitions:

Hallucinations

Perception of things that are not present, often experienced in mental health disorders.

Delusions

False beliefs held with conviction despite evidence to the contrary, often found in psychiatric conditions.

Perceptions

The process by which individuals organize and interpret their sensory impressions in order to give meaning to their environment.

Delusions of Control

False beliefs that one’s thoughts, feelings, or actions are being controlled by external forces.