You are an auditor assigned to conduct fraud testing for a manufacturing company. During your audit, you noticed a significant increase in the cost of raw materials compared to previous years, even though production levels have remained relatively stable. What is the most appropriate procedure to address this potential fraud? This type of question contains radio buttons and checkboxes for selection of options. Use Tab for navigation and Enter or space to select the option. option A Analyzing electronic communications to identify collusion among employees option B Testing the effectiveness of internal controls related to authorization procedures option C Conducting interviews with employees to gather information about potential fraud schemes option D Examining documentation such as invoices, contracts, and bank statements for discrepancies