After Becoming Aware of Control Weaknesses Indicating That a Fraud

Multiple Choice

After becoming aware of control weaknesses indicating that a fraud could have been committed, which of the following actions should an internal auditor take next?

A) Issue a written report identifying the control weaknesses.
B) Perform tests directed toward the identification of other fraud indicators.
C) Notify external auditors of the suspicion that fraud has been committed.
D) Recommend that a fraud investigation be conducted involving internal auditors, lawyers, investigators, security personnel, and other specialists, as appropriate.