"Even when a victim refers a fraud case for criminal prosecution, the government will usuallynot disclose the contents of nonpublic records with the victim during the investigation".
Thus, optionDis most accurate.

TheFraud Examiners Manualclarifies:
* "The recommendations section is optional, and there might be instances where the fraud examiner wishes to discuss remedial measures or specific recommendations in a separate document".
* The Prep guide also states: "A written report might include a section for recommendations".Thus, it isnot requiredin every report.

A memorandum recording a whistleblower tip is a written record. The Fraud Examiners Manual defines documentary evidence as evidence "presented in the form of documents such as memoranda, contracts, emails, or other records". Testimonial evidence comes from oral statements; here, the memorandum itself is the evidence, so it is documentary.

Detailed Explanation with Extracts= The Fraud Examiners Manual states:
* "When reporting the results of a fraud examination, it is best to include copies (not originals) of important documents in the formal report".
* Originals should be safeguarded separately for evidence; reports should use copies.
Therefore, the statement is true.

TheFraud Examiners Manualexplains that before obtaining or cleansing data, the first step in using data analysis is theplanning phase. This includesunderstanding the data, articulating objectives, and building a profile of potential frauds. Without this, examiners risk inefficient analysis and overlooking key fraud risks.
#Answer: C. Build a profile of potential frauds