Exam IIA-IAP Topic 2 Question 60 Discussion

Actual exam question for IIA's IIA-IAP exam
Question #: 60
Topic #: 2
An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

Suggested Answer: B Vote an answer

Comprehensive and Detailed Step-by-Step Explanation:
* Fraud Risk Factors:
* Lack of proper vetting processes, such as background checks, significantly increases the likelihood of hiring individuals who may pose a fraud risk.
* Reasoning:
* Option B is correct because failing to conduct background checks creates opportunities for hiring individuals with a history of unethical behavior, increasing fraud risk.
* Option A (vague job descriptions) may lead to inefficiencies or unclear expectations but does not directly relate to fraud risk.
* Option C (poor interview skills) might affect hiring quality but does not increase fraud probability.
* Best Practice:
* Conducting thorough background checks is a critical control to reduce fraud risk in human resources processes.

by Maria at Sep 23, 2026, 12:10 AM

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