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Luis, the internal audit manager for Oak Corporation, is working to formally incorporate the company...

Luis, the internal audit manager for Oak Corporation, is working to formally incorporate the company ' s fraud risk assessment into its audit process. Which of the following is NOT a way that Oak ' s audit team should use the fraud risk assessment process and results as part of their audits?

A.

To inform the development of audit programs for areas that have been identified as having a high risk of fraud.

B.

To confirm whether there is conclusive evidence that fraud is occurring within the company.

C.

To validate whether the organization is appropriately managing moderate-to-high fraud risks.

D.

To design audit tests to evaluate whether fraud risk controls are operating effectively.

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