"Metadata information can help determine who wrote a document, who received, opened, copied, edited, moved, or printed the document, andwhen these events occurred".
Thus, metadata is the best source for creation date.

"Electronic payment records can be valuable in tracing investigations... they can reveal, among other things, assets the subject has purchased".
They can also reveal loans, real estate taxes, and business locations, but not directly whether Lottie is
"skimming" funds.

From the2014 International Fraud Examiners Manual, under the section related to tracing financial transactions, specifically tracing the disposition of loan proceeds, the following objectives of tracing activities are explicitly outlined:
"Tracing the disposition of loan proceeds can help fraud examiners:
* Determine whether loan proceeds were deposited into hidden or unknown accounts
* Determine whether loan proceeds were used to pay off other loans
* Identify the involvement of previously unknown individuals (potential witnesses)
* Determine whether payments were made from hidden accounts
* Identify undisclosed related-party transactions"
There isno mentionthat tracing loan proceeds can uncoverprevious civil offensescommitted by the subject.
Civil offenses refer to non-criminal violations (e.g., breach of contract, torts), which tracing offinancial transactions like loan proceedsis not directly designed to uncover.
This isnot a recognized purposeof tracing as taught in the CFE Investigation section. The core objectives revolve around uncovering hidden assets, hidden accounts, payments, and potential witnesses -not prior legal infractions.
Therefore, thecorrect answer is A, as it is the only option that isNOT trueaccording to official CFE investigation materials.

Oral consent is generallynot sufficientto obtain a suspect's bank records. TheCFE Prep - Investigationsstates:
"Accessing a subject's bank records from financial institutions generally requires written consent. Oral consent is the least effective way to obtain permission".
TheFraud Examiners Manualalso notes that bank information can usually only be obtained withsubpoena, search warrant, or written consent.

TheFraud Examiners Manualstresses that fraud examiners mustnever promise unconditional confidentiality, because findings often must be disclosed to management, auditors, or authorities. They can only offer
"qualified confidentiality" (best efforts to protect identity, but with necessary limits). Therefore, optionAis the most appropriate response.