Enron, one of the largest corporations to ever file for bankruptcy protection, was number 7 on the fortune 500 list of the largest companies in america as ranked by revenues at the time of its bankruptcy. it was alleged that enron executives were involved in questionable accounting practices and financial statement fraud, the disclosure of which led to the downward spiral in enron's stock price and the financial ruin of thousands of employees and investors. in addition to enron's internal accounting problems, it is alleged that its auditor, one of the large accounting firms, instructed employees to destroy documents related to its work for enron.
based on your understanding of the role of documentary evidence in fraud investigations, which of the following statements is not true?
a. the best way to obtain documentary evidence is through computer-based queries of accounting and other databases.
b. concealment is generally accomplished by manipulating documentary evidence.
c. documents make up a significant portion of the evidence in most fraud cases.
d. documentary evidence generally is not considered by fraud examiners to be as persuasive or reliable as eyewitness testimony.