Which of the Following Is a Reason to Schedule Witness

Which of the following is a reason to schedule witness interviews in the order of probable culpability?

A) It ensures minimum use of the forensic accountant's time and efforts.
B) It assists in identifying the key witness and in gathering evidence accordingly.
C) It assists in better identification of relevant and important information and thus, the rejection of irrelevant information.
D) It allows the forensic accountant to gather as much information as possible before the target is interviewed.