Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?

An internal auditor discovered fraud while performing an audit of an organization’s procurement process.

Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?
A . Enhanced capability to prevent frauds from occurring.
B. Greater assurance that procurement frauds will be detected in a timely manner
C. Improved capability of evaluating fraud risks within the organization.
D. Greater understanding of fraud through better evidence collection

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Answer: D