Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 72

Information gathered in a forensic investigation of business fraud is usually gathered with which of the following standards in mind?

Answer options

• A. Generally Accepted Auditing Standards.
• B. Generally Accepted Accounting Principles.
• C. The International Professional Practices Framework.
• D. Legal evidence.

Correct answer: D

Explanation

The correct answer is D, as legal evidence standards are crucial in forensic investigations to ensure that collected information is admissible in court. The other options relate to accounting and auditing practices, which do not specifically address the legal requirements for evidence in a forensic context.