A. Fraud examinations should begin with general information that is known, starting at the periphery, and then move to the more specific details.

B. When conducting fraud examinations, fraud examiners should operate under the assumption that the subjects are guilty

C. When conducting fraud examinations, fraud examiners should adhere to the means-and-ends approach

D. In most examinations, fraud examiners should interview those who are more involved in the matters at issue before interviewing those who are less involved.