According to The IIA’s Competency Framework, which competency is considered the mandatory minimum for internal auditors to possess when performing internal audit engagements?

According to The IIA’s Competency Framework, which competency is considered the mandatory minimum for internal auditors to possess when performing internal audit engagements?
A . To recognize red flags that indicate fraud.
B . To recommend controls to prevent fraud.
C . To apply forensic auditing techniques to detect fraud.
D . To evaluate the potential for fraud.

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Answer: D