Per the Fraud Examiners Manual, which of the following is true with respect to an effective fraud response plan? A. Because most frauds have similar characteristics, the response plan should outline the specific steps of how the fraud examination should be conducted. B. Because most frauds have complicated characteristics, the response plan will also have to be complicated, difficult to understand and difficult to administer. C. A effective response plan allows management to respond to suspected and detected incidents of fraud in a piecemeal, targeted and specific manner. D. having a response plan in place sends a message that management take fraud seriously