Which of the following is NOT part of auditors role in identifying fraud risk factors in an organization ?

a. The auditor should be able to Review financial statements through preliminary analytical procedures

b. The auditor should be able to cooperate with top management on fraud benefits to the organization and consider compensation schemes as well.

c. The auditor should be assess any decentralization process if appropriate

d. The auditor should be able to determine if client has numerous manual journal entries affecting revenue process