Which of the following is a technique of fraud detection?

• A. analysis of financial statement

• B. evaluation of hiring practices

• C. preemployment screening

• D. perception of detection

Which of the following is NOT the primary focus of a fraud examination by a forensic accountant?

• A. How was the fraud committed?

• B. Who committed the fraud?

• C. Why was the fraud committed?

• D. When was the fraud committed?