Questions used to interrogate individuals suspected of fraud should:

• A.Adhere to a predetermined order.
• B.Cover more than one subject or topic.
• C.Move from general to specific.
• D.Direct the individual to a desired answer.

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A chief audit executive (CAE) has decided to add an engagement to the current audit plan which will exceed available audit resources. Which of the following is the best course of action for the CAE to take?

• A.Present the plan change to senior management and request additional resources before going to the board of directors.
• B.Immediately seek additional resources from senior management and the board of directors to meet the needs of the organization.
• C.Add this change to the plan and request senior management to indicate which other engagement should be deleted to keep the overall plan within resource constraints.
• D.Seek approval from senior management and the board of directors for the plan change and advise them of the issue of limited resources.

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