Po, a Certified Fraud Examiner (CFE), was hired to conduct a fraud examination.

Po may include her opinion on the internal controls in her report to management only if management agrees to compensate her for the addition.

Po may include her opinion on the internal controls in her report to management because it is a technical matter.

Po may include her opinion on the internal controls in her report to management only if she amends her contract.

Po may not include her opinion on the internal controls in her report to management because that is not what she was hired to assess.