please answer questions 26-42

vidence-gathering 26. Why is it important that evidence be tied to a fraud theory? 27. What is the relationship between a fraud theory and the steps in the evidence- nd a court case process? 28. What are the relative roles of fraud theory, evidence, expert opinion, and a cou in fraud investigations? 29. Are expert opinions formed during the fraud investigation or only after it is finished Explain. 30. What are the investigator's primary roles in fraud investigations? 31. When is it acceptable for a fraud investigator to render an opinion that a suspect is guilty? 32. Why might the fraud theory used in court differ from the fraud theory developed and used by the fraud investigator? 33. Why is a fraud theory an essential part of a fraud investigation? 34. What are the primary sources of evidence in a fraud investigation? 35. Is a verbal confession by a suspect part of the evidence of a fraud case? Explain. 36. At what point in the investigation process is it important to develop a fraud theory? 37. In what type of fraud might it be possible to make a case against a fraudster without catching him in the act? 38. Give an example of how catching a fraudster in the act can save considerable investiga- tion expenses. 39. Why are interviews conducted after physical, document, and observation evidence are collected? 40. In what order should individuals be interviewed? 41. Should only suspects be interviewed? 42. How does hypothesis testing in fraud investigations relate to the principle of predication