Which of the Following Describes an Internal Auditor's Responsibilities to Include

Multiple Choice

Which of the following describes an internal auditor's responsibilities to include audit procedures to detect fraud in audits of a multinational organization?

A) International Accounting Standards require the internal auditor to include audit procedures which would detect fraud if it would cause a material misrepresentation of the financial statements.
B) Internal auditors do not have any specific responsibilities with respect to including fraud-related audit procedures.
C) Proper audit procedures, when carried out with due professional care, will guarantee that fraud, if present, will be detected.
D) If significant control weaknesses are detected, additional tests should be directed toward other indicators of fraud.