Which of the following statements about how fraud examiners should plan to approach fraud examinations...

Fraud examiners should remain objective and approach the matter from both perspectives: that fraud might have occurred and that it might not have occurred. This reflects professional skepticism and helps prevent confirmation bias. A fraud examination is not designed merely to prove a predetermined allegation; it is a systematic process for resolving signs or allegations of fraud through evidence. The examiner should gather facts that support or refute the allegation and should preserve fairness throughout the engagement. Option C is inconsistent with good interview and investigation sequencing because examiners often begin broadly and move toward specifics. Option D is also incorrect because interviews usually proceed from neutral or less involved witnesses toward more involved individuals and suspects.