(Which of the following is a best practice when assembling a fraud risk assessment team?

The Fraud Risk Assessment chapter states that the organization should assemble the right team to lead and conduct the fraud risk assessment and that the team should consist of individuals with diverse knowledge, skills, and perspectives. The manual specifically says that the size of the team will depend on the size of the organization and the methods used to conduct the assessment. It also explains that team members can include both internal and external sources, such as accounting, finance, operations, legal, and risk management personnel. This means a one-size-fits-all team structure is not appropriate. Since the manual directly states that team size should vary based on organizational size and assessment methods, option A is the best practice.

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