Which of the following describes an internal auditor’s responsibilities to include audit procedures to detect fraud in audits of a multinational organization?

Which of the following describes an internal auditor’s responsibilities to include audit procedures to detect fraud in audits of a multinational organization?
A . International Accounting Standards require the internal auditor to include audit procedures which would detect fraud if it would cause a material misrepresentation of the financial statements.
B . Internal auditors do not have any specific responsibilities with respect to including fraud-related audit procedures.
C . Proper audit procedures, when carried out with due professional care, will guarantee that fraud, if present, will be detected.
D . If significant control weaknesses are detected, additional tests should be directed toward other indicators of fraud.

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Answer: D