Which of the following is FALSE regarding proactive fraud auditing procedures?

Which of the following is FALSE regarding proactive fraud auditing procedures?
A . Implementing proactive fraud audit procedures demonstrates management’s intention to aggressively seek out possible fraudulent conduct
B . Fraud audit procedures should be designed to incorporate an element of surprise.
C . Analytical review of the financial statements is best used to uncover small frauds that might be missed by other detection methods
D . Fraud assessment questioning techniques are most appropriately used as part of the normal audit process

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Answer: C