Which of the following statements regarding an internal auditor's responsibility for detecting fraud is not correct?

Which two of the following are preventive controls in a check disbursement process?
Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-reconciled items.
Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.

The internal audit activity audited an organization's risk management function multiple times, and the recommendations that were made remain unaddressed by the head of risk management. Which of the following would be the next step for the internal audit activity?

Which of the following procedures would be most effective in detecting fraud in electronically-submitted claims to insurance companies?

Which of the following best demonstrates organizational independence of the internal audit activity?