Which of the following statements accurately describes the portrayal of fraud examiners' roles?

The portrayal of fraud examiners' roles primarily emphasizes the importance of gathering factual information without expressing opinions. This is foundational because fraud examiners aim to collect and analyze evidence related to potential fraud in a thorough and unbiased manner. Their objective is to uncover facts that can later be used in investigations or support legal processes, rather than making subjective judgments or opinions about the situation.

Fraud examiners typically work to either confirm or refute suspicions of fraud through methodical examination of evidence, thereby maintaining objectivity. This professional focus on fact-finding ensures that their findings can withstand scrutiny in court or during audits, which is essential in the aftermath of any fraud allegations.

While fraud examiners may possess a deep understanding of fraud indicators and might informally discuss previous cases, their primary responsibility is to remain impartial and concentrate on gathering reliable and verifiable evidence. They do not perform audits in the way CPAs do, nor are they authorized to express audit opinions or conduct standard financial audits, which typically falls within the purview of a different professional designation.