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

Professional skepticism is an essential attitude for internal auditors, particularly when assessing the

risk of fraud. According to the IIA's Practice Guide "Internal Auditing and Fraud", one of the red flags

that may heighten an internal auditor’s professional skepticism is the presence of employees whose

qualifications or credentials do not match the requirements of their positions. In this case, a

procurement manager lacking the expected academic credentials raises concerns because it could

indicate potential fraudulent activities such as unqualified decision-making or manipulation of

procurement processes.

Reference: IIA Practice Guide "Internal Auditing and Fraud"