CFE – Investigation — Question 66

Which of the following is TRUE of a well-written fraud examination report?

Answer options

• A. The details of witness interviews should be reported in a separate memorandum.
• B. Technical terms should be included whenever possible to convey professionalism.
• C. All information provided by witnesses, regardless of relevance, should be included in the report.
• D. The report should discuss only the evidence that substantiates the fraud allegation.

Correct answer: D

Explanation

Answer D is correct because a well-written fraud examination report should focus solely on evidence that is pertinent to the fraud allegation, ensuring clarity and conciseness. Option A is incorrect as witness details should be summarized in the report rather than in a separate memorandum. Option B is misleading; while professionalism is key, overuse of technical terms can hinder understanding. Option C is wrong since including irrelevant information can detract from the report's effectiveness.