Q: 5
During a payroll audit, a staff internal auditor suspects that signatures on some of the documents
being sampled for examination are not authentic. Which of the following actions should the auditor
take before proceeding with the examination?
Options
Discussion
D . C is risky here since you might alert someone if there's actual fraud, seen similar in practice exams.
Option D saw a similar question on practice tests. Internal auditors should check with the CAE before digging further. Makes sense.
Option D C is tempting but could alert people if it's fraud, better to go to the CAE as protocol.
C/D? I get why D is safer but C sometimes gets considered in training. Not 100 percent sure either way.
D or maybe C in some situations, but official study materials say you should escalate up to the chief audit exec first (D) to keep proper protocols and avoid tipping off anyone who might be involved. If you haven't already, definitely check the IIA official guide for this scenario, it's pretty clear about proper escalation steps.
C , I'd probably just talk to the payroll staff about it before escalating.
Seen this topic in the official exam guide, and it's always D. Practice questions and study materials both point to escalating to the CAE as the right process before taking further steps.
D
Why not C? Talking to payroll staff might tip off someone involved if there's actual fraud, no?
D imo, had something like this in a mock and D was right there too.
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