Greg, a Certified Fraud Examiner (CFE), is hired by management at Green Inc.

Greg should conduct the fraud examination as though the case will result in litigation. This principle ensures that evidence is collected, preserved, documented, and analyzed in a manner consistent with legal standards. Even if the organization ultimately handles the matter internally, the examiner should assume that the evidence, report, notes, and testimony might later be examined in court, arbitration, regulatory proceedings, or employment litigation. Option A is too narrow because internal discipline is only one possible outcome. Option C is incorrect because the examiner must remain objective, not assume innocence or guilt. Option D may be possible, but media attention is not the controlling assumption. The proper investigative mindset is to prepare the matter as if legal proceedings will follow.