A Hospital Accountant Performs a Trial Balance and Notes a Discrepancy

A hospital accountant performs a trial balance and notes a discrepancy of over $600,000 due to payments to FlyByNight Suppliers. The accountant tries to talk with the purchasing clerk who approved the payments, but she has been absent from work for eight days. The accountant should ____.

A) call the FBI
B) call the local district attorney
C) recommend a forensic audit
D) immediately inform the governing board