IIA Exam IIA-CIA-Part1 Topic 9 Question 8 Discussion

When taken by a chief audit executive, which of the following actions would be most likely to prevent division exaggerating sales reports?

1) Announcing a series of internal audit engagements focusing on compliance with corporate sales-reporting

2) Asking the president and the board to issue a statement of corporate policy stressing the importance of account reporting and the negative consequences of intentional misreporting.

3) Setting up a hotline for employees to report fraudulent behavior anonymously.

4) Assisting the controller in developing and monitoring a series of business process indicators , which are history with, but independent of sales.