A. When an internal auditor suspects fraud, it is recommended that he or she should determine the possible effects and discuss the matter with the appropriate level of management, who should then initiate an investigation.

B. When an internal auditor suspects fraud, it is recommended that he or she should determine the possible effects and discuss the matter with the appropriate level of management, who should then initiate an investigation.

C. When an internal auditor suspects fraud, it is recommended that he or she should determine the possible effects and discuss the matter with the appropriate level of management, who should then initiate an investigation.