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ACFE Certified Fraud Examiner CFE-Fraud-Prevention-and-Deterrence Question # 76 Topic 8 Discussion

CFE-Fraud-Prevention-and-Deterrence Exam Topic 8 Question 76 Discussion:
Question #: 76
Topic #: 8

During an external audit of an organization’s financial statements, Saskia, the external auditor, uncovers significant internal control deficiencies at the organization. She believes these deficiencies could result in a material misstatement of the financial statements. Which of the following should Saskia do regarding these findings?
A.

Saskia should communicate the deficiencies in writing to those charged with governance.

B.

Saskia should suspend the current audit engagement and begin a new audit focused on the internal control deficiencies.

C.

Saskia should provide a written communication about her findings to the relevant regulatory agencies.

D.

Saskia should withdraw from the audit engagement immediately and issue a disclaimer on any prior work performed.

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Actual exam question for ACFE CFE-Fraud-Prevention-and-Deterrence exam by Zane5557 at May 1, 2026, 8:02:25 PM

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