The Internal Auditor Is Asked to Conduct an Investigation Involving

Multiple Choice

The internal auditor is asked to conduct an investigation involving a suspected fraud. According to the Standards, which of the following statements regarding the investigation process is false?

A) The auditor should use anonymous surveys of coworkers to assess the character and behavior of the suspect.
B) The auditor must give consideration to the risk of unidentified co-conspirators whether indications exist or not.
C) The auditor should not limit the collection of information by prejudging its relevance to the investigation.
D) The auditor must consider the risk that audit procedures may inadvertently violate the rights of the suspect.