If the following statements were Included in a fraud examination report of a qualified expert, which of them would be IMPROPER?

If the following statements were Included in a fraud examination report of a qualified expert, which of them would be IMPROPER?
A . the organization must address the inadequate segregation of accounting duties to prevent such an event from happening again.’’
B . The evidence shows that between S1 million and $1.5 million in assets were transferred to an offshore account".
C . "In light of all the evidence the suspect is most Italy guilty of fraud against the organization
D . ”When asked s second lima about the amount of funds missing the suspect contradicted their previous testimony"

Answer: C