An internal auditor is using a computer-assisted audit technique to examine employee expenses across several divisions of the organization. Which of the following is true in this situation?

a- The data from various sources should remain segregated tor easier analysis and discovery anomalies

b- Fraud detection techniques should be performed against full data population

c- A reactive approach is best suited for fraud detection due to the effectiveness of tips and whistleblowing programs.

d- Random sampling is an effective method of detecting fraudulent transactions.

An internal auditor has discovered that duplicate payments were made to one vendor. Management has recouped the duplicate payments as a corrective action. Which of the following describes management's action in this case?

a- A condition-based action plan.

b- A cause-based action plan.

c- A root cause-based action plan.

d- An effect-based action plan.