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 . To ensure the independence of the team members a fraud risk assessment must be conducted by a consultant or other external party.
B . The assessment team must be perceived as independent and objective by others for the assessment to be effective
C . If the individuals conducting the fraud risk assessment truly believe that fraud could not happen at the organization 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: A