Câu 12: CFE - Fraud Investigations and Legal Issues

Allie, a Certified Fraud Examiner (CFE), has completed a fraud examination and is writing a formal report. Which one of the following options is a best practice that Allie should follow when reporting the results of her fraud examination?

1. A. Allie should refer to important documents but refrain from including either copies or originals as part of the report.
2. B. Allie should avoid stating her opinions regarding the guilt or innocence of any person or party involved in the investigation. — đáp án hiện tại
3. C. Allie should include any original documents that she collected during her investigation in her formal report.
4. D. Allie should not include any opinions on technical matters even if she is qualified as an expert in those matters.