Which of the following is NOT true with regard to tracing the deposition of loan proceeds?

Which of the following is NOT true with regard to tracing the deposition of loan proceeds?
A . Tracing loan proceeds can Identify the presence of internal control weaknesses
B . Tracing loan proceeds can determine if the proceeds were deposited into hidden accounts
C . Tracing loan proceeds can determine if hidden accounts were used for loan payments
D . Tracing loan proceeds can uncover previously hidden assets

Answer: D

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