Each of the Following Is True About Concealment Investigation EXCEPT

Each of the following is true about concealment investigation EXCEPT:

A) Concealment investigation includes document investigation, physical asset counts, and computer searches.
B) Many concealment investigation techniques focus on obtaining documentary evidence
C) Audits are considered a concealment investigation technique.
D) Invigilation (tightening controls to establish a fraud-free baseline and closely supervising the suspects during an examination period) is considered a concealment investigation technique.