Adan, an internal auditor who works at BKY Co.

Analytical review of BKY's financial statements is the best way to uncover small frauds that might be missed by other detection methods.

Fraud audit procedures should be designed to avoid an element of surprise.

Auditors should avoid asking questions such as, "Has anyone ever asked you to do something unethical?" as part of their audits, as this can limit employees' willingness to communicate.

Fraud assessment questioning techniques are most effectively used as part of the normal audit process.