ACFE Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence Question # 35 Topic 4 Discussion

 Professional Auditing Standards:

Standards such as ISA and GAAS emphasize the need for "unpredictability" in audit procedures to prevent fraudulent actors from anticipating audit actions.

 Why B is Correct:

Predictability undermines the effectiveness of audits by allowing individuals to manipulate activities in areas repeatedly tested in the same way.

 References:

ISA standards on fraud risk highlight the importance of incorporating unpredictability in audit approaches​​.