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Which of the following situations is most likely to heighten an internal auditor’s professional skepticism regarding potential fraud?

Which of the following situations is most likely to heighten an internal auditor’s professional skepticism regarding potential fraud?
A . A procurement manager does not have the expected academic credentials for his position.
B. A salesperson frequently complains about the organization’s policy on sales commissions.
C. The accounts payable supervisor has requested advances against her monthly salary on several occasions.
D. A financial accountant is absent from work frequently due to regular medical procedures.

Answer: B

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