TheFraud Examiners Manuallistsspecific queries for accounts payable analysis, including:
"Review recurring monthly expenses and compare to posted/paid invoices.".
While comparing book vs. tax depreciation applies toasset management(not A/P), and identifying paycheck anomalies applies topayroll(not A/P), the most effective A/P-specific test is the recurring expense comparison. Hence,Cis correct.

When obtaining a verbal confession, the fraud examiner should secure details such as: admission of wrongdoing, number of instances, amount involved, dates, involvement of others, residual assets, and motive.
However, itdoes not matter whether the suspect claims the conduct was an accident; that is not necessary to record.

Predictive analytics is defined as:
"the use of historical data combined with statistical, analytical, and machine learning techniques to create models that capture trends and produce forecasts".
So, optionCbest describes predictive analytics.

"Securities regulators... require disclosures that typically include: corporate financial statements, identification of officers and directors, identification of significant owners... and a history of the business"
#10:2014 International Fraud Examiners Manual.pdf L73-L95#.
Thus, regulatory securities records are the best source for financial statements.

The organizational filings with the government of the jurisdiction in which the company is incorporated Explanation: Organizational filings (e.g., articles of incorporation) are generally public records and include ownership information, initial shareholders, and the location of the principal office.