Which strategy for gathering evidence in a white-collar crime case specifically employs the principle of skepticism?

Name: Which strategy for gathering evidence in a white-collar crime case specifically employs the principle of skepticism?
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Audits specifically employ the principle of skepticism as auditors are trained to question and verify information rather than taking it at face value, which is crucial in uncovering white-collar crimes.

Which Strategy for Gathering Evidence in a White-Collar Crime Case