Computer forensic auditing is the process of collecting and analyzing digital evidence from electronic devices, such as computers, mobile phones, or tablets2. The purpose of computer forensic auditing is to investigate and resolve cases involving cybercrime, fraud, or other illegal or unethical activities3. One of the examples of computer forensic auditing is recovering deleted communications and emails, which can help to reveal the identity, motive, or modus operandi of the perpetrators or suspects4.
References:
1: Forensic Audit Guide - Definition, Steps, Reasons3, p. 2
2: What Is Computer Forensics? Types, Techniques, and Careers2, p. 1
3: What Is a Forensic Audit, How Does It Work, and What Prompts It?5, p. 1
4: IT Audit & Digital Forensics: How to use an IT audit to prepare for a computer forensics investigation6, p. 1

Demonstrating competencies in professional judgment and conflict management involves engaging in dialogue to understand differing viewpoints and resolve disagreements. By meeting with management to discuss their concerns, the auditor shows a commitment to understanding the issues and working collaboratively to address any misunderstandings or disagreements, which is a critical aspect of effective audit practice.
Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing and Practice Advisories on Conflict Resolution

An example of an entity-level control pertaining to the finance area of an organization is "The establishment of a finance and audit committee." This is a governance control that provides oversight of financial reporting, internal controls, and audit functions, and is designed to ensure integrity and accuracy in financial statements and compliance with laws and regulations.
References: COSO Framework on Internal Control

In the accounts payable function, the most likely fraud scenario involves the creation of fictitious vendors.
This fraud can lead to improper disbursements where payments are made to non-existent entities, effectively siphoning money out of the organization. This type of fraud is easier to execute in accounts payable compared to other functions because it can involve relatively straightforward manipulations of vendor master files and payment processes. Such schemes can result in significant financial losses and are a common concern for internal auditors reviewing accounts payable controls.
IIA Practice Guide on Accounts Payable Risks and Controls.
Association of Certified Fraud Examiners (ACFE) publications on common fraud schemes.

The chief audit executive (CAE) would be required to decline a consulting engagement if there is no available expertise on the internal audit team to perform it. According to IIA standards, internal auditors must possess the knowledge, skills, and other competencies needed to perform their responsibilities. Accepting an assignment without the requisite expertise could impair the effectiveness and credibility of the audit function.
IIA Standards for the Professional Practice of Internal Auditing