The security department uncovered what appears to be a complex fraud in the accounting department.

Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.

Proceed with the investigation, as internal auditors are not required to have fraud expertise.

Outsource the sensitive investigation to a third-party consultant with fraud expertise.

Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.