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Question 580 - IIA-CIA-Part1 discussion
Which of the following would be an important aspect of an internal auditor's role in fraud management?
A.
Utilizing analytical techniques to actively discover instances of potential fraud
B.
Conducting fraud based audits to ensure that fraud will be detected during engagements
C.
Implementing fraud prevention controls to minimize and mitigate the risk of fraud
D.
Reporting instances of fraud discovered during engagements to regulatory bodies
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