Which of the following is the MOST ACCURATE statement about how fraud examiners should approach fraud examinations?
A . When conducting fraud examinations, fraud examiners should adhere to the me an sand-ends approach
B . In most examinations fraud examiners should interview those who are more involved in the matters at issue before interviewing those who are less involved.
C . When conducting fraud examinations fraud examiners should operate under the assumption that the subjects are guilty
D . Fraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.
Answer: D