In which section of the standard fraud examination report should the investigator discuss the identity and background information obtained about the individuals implicated in the matter under investigation?

Body

Explanation:

In the body of the standard fraud examination report, the investigator discloses the identity of the individual who is implicated for examination fraud. In this section also, all background information about this individual is discussed. In this section, information like the date of birth, where the culprit has worked before, and other background information is reported here.

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