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

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.