Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?

Which of the following statements about the fraud risk assessment process Is MOST ACCURATE?
A . The fraud risk assessment can be effectively conducted by people inside or outside of the organization.
B. To ensure the independence of the team members, a fraud risk assessment must be conducted by a consultant or other external party.
C. If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization, then the assessment process should reflect that belief.
D. The fraud risk assessment is most effective when management’s influence on the process is limited

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Answer: D