During a fraud examination, Lark, an employee of ABC Corp.

A CFE should not promise absolute confidentiality when it cannot be guaranteed. Fraud examination information might need to be disclosed to appropriate organizational authorities, legal counsel, law enforcement, regulators, or a court depending on the facts and applicable rules. However, the CFE should still protect sensitive information as much as possible and avoid unnecessary disclosure. Option A is therefore the best response because it is honest and preserves trust without making an impossible promise. Option B is too immediate and may discourage the reporting employee before the information is understood. Option C is too restrictive because internal reporting may be appropriate. Option D is unethical because Wren would knowingly promise confidentiality she cannot guarantee. The ACFE standards emphasize confidentiality, lawful disclosure, and complete reporting of material matters.