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In the context of a fraud examination, integrity requires all of the following EXCEPT:
Correct Answer: D
* Integrity in Fraud Examination: * Integrity involves trustworthiness, ethical behavior, and transparency. Admitting errors is a critical part of maintaining professional integrity. * Why D is Correct: * Refusal to admit errors is inconsistent with the ethical and professional standards of fraud examination. * Why Other Options are True: * A, B, and C align with the principles of integrity, emphasizing honesty, ethics, and impartiality. References for All Questions: * COSO Enterprise Risk Management Framework. * ACFE Code of Professional Ethics and fraud examination best practices. * Strategies for fraud prevention and detection from professional auditing standards.