Yes 1477 is correct this is text from module
Fraud Auditing: In a fraud audit one searches for the point where the numbers and/or financial statements to do mesh. It is a meticulous review of financial documents conducted when fraud is suspected. Some entities do them as a precaution to prevent fraud from happening and to catch it before the loss magnifies. A Fraud Audit however is not an Investigation. Fraud auditing is used to identify fraudulent transactions, not to figure out how they were created. Fraud auditors often go outside the books of accounts to find fraudulent transactions.

Answer of 1469 should be “C” Accounting Evidence
 

In q 1477 point b) says and to figure out how they were created 
In module their is a word not to figure out 

question is to identify incorrect one