Which of the following would most likely be the next step?

The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigator.

Which of the following would most likely be the next step?
A . Ask internal auditors to gather all relevant information and evidence.
B . Identify and interview witnesses first and potential suspects later.
C . Conduct a fraud risk assessment to identify the most vulnerable areas.
D . Determine the competencies needed and assess whether team members have a conflict of Interest.

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Answer: D