Analysis of cash flows, analysis of competing hypotheses, consideration of analytical and accounting anomalies, big data and data analytics, consideration of the fraud triangle, use of graphical tools for analysis and communication, internal controls, the control environment and opportunity, interviewing for information and admissions, analysis of non-accounting and non-financial numbers and metrics, financial statement and ratio analysis, consideration of red flags, and analysis of related parties are all examples of:

A. Forensic accounting and fraud examination tools/techniques.
B. Board and management responsibilities.
C. Methods by which evidence can be assessed for validity and reliability.
D. Direct evidence.