Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 108

Which of the following would be the most effective in helping to detect fraud?

Answer options

• A. Code of conduct.
• B. Exit interviews.
• C. Fraud awareness training.
• D. Employee promotion policy.

Correct answer: B

Explanation

Exit interviews can provide insights into potential fraudulent behavior as departing employees may disclose unethical practices. While a code of conduct, fraud awareness training, and employee promotion policies are important, they do not directly facilitate the detection of fraud like exit interviews can.