According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?

A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities.

According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?
A . Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.
B . Review the investigation and implement any improvements to the process.
C . Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
D . Determine why The fraud was not detected earlier and design controls to strengthen early detection.

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Answer: C