The following are standalone Multiple Choice Questions from Part I of the paper.

(A) Immediately discuss the matter with the Head of HR and ask him to take corrective action against the persons involved.

(B) Continue gathering evidence and wait until completion of the internal audit before reporting the matter as a high-risk observation in the audit report.

(C) Restrict the audit response to reporting deficiencies in the recruitment process, as investigation of fraud is outside the scope of a regular internal audit.

(D) Assess the risk of evidence tampering and possible involvement of key personnel, and appropriately escalate the red flag to the CEO/MD or Audit Committee for initiating a detailed investigation.