Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?
A . A follow-up/recommendations section is not a required part of every written fraud examination report
B. A follow-up/recommendations section calculates the amount of loss caused by any misconduct identified during the investigation
C. A follow-up/recommendations section must include a list of organizational failings that contnbuted to the fraud
D. All of the above

Answer: D

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