Which statement is least appropriate? When employee fraud or irregularity comes to the attention of the auditor

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Which statement is least appropriate?

When employee fraud or irregularity comes to the attention of the auditor there are a number of alternative courses of action:

a. Call the police.

b. Search the employee’s car.

c. Commence a management enquiry.

d. Commence an audit investigation.

e. Commence a joint management/internal audit investigation.

f. Interview the officer in question.

g. Suspend the suspect.

h. Instruct disciplinary proceedings.

i. Check the system of internal control.
j. Issue a formal instruction to staff.
k. Do nothing.

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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