Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 145

Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation?

Answer options

• A. Fraud specialists are better at using computer-assisted audit techniques.
• B. Fraud specialists are better equipped to act as an expert witness in court.
• C. Fraud specialists are better able to properly apply due professional care.
• D. Fraud specialists are better at using crime scene investigation techniques.

Correct answer: D

Explanation

The correct answer is D because fraud specialists possess specialized skills in crime scene investigation techniques, which are crucial for gathering and analyzing evidence during fraud investigations. The other options, while they may contain elements of truth regarding the capabilities of fraud specialists, do not specifically address the core reason for hiring them in the context of a major fraud investigation.