Which of the following is NOT listed among common methods of detecting fraud?

• A. Forensic accounting
• B. External Audit
• C. Internal Audit
• D. Surveillance

Answer: (D)

The main idea is how fraud is typically uncovered within an organization’s financial and control systems. Forensic accounting digs into financial records to uncover and explain fraud. An external audit provides an independent examination of financial statements and can reveal fraud through testing and scrutiny of the records. Internal audit continuously assesses controls, investigates anomalies, and looks for weaknesses that could hide fraud. Surveillance, while useful for security and deterrence, isn’t a standard method used to detect fraud in financial processes; it’s more about monitoring physical activity and security rather than testing financial controls or analyzing financial data. Therefore, surveillance isn’t listed among the common fraud detection methods.