What is the responsibility of the internal auditor with respect to fraud ?

a. The internal auditor should have sufficient knowledge to identify the indicators of fraud but is not expected to be an expert.

b. The internal auditor should have the same ability to detect fraud as a person whose primary responsibility is detecting and investigating fraud.

c. An internal auditor should have sufficient knowledge and training so that (s)he is able to detect fraud.

d. An internal auditors primary role is to detect and investigate fraud.