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Answer (D) is correct . When conducting fraud investigations, internal auditors should assess the probable level of, and the extent of complicity in, the fraud within the organization. This can be critical to ensuring that the internal auditor avoids providing information to, or obtaining misleading information from, persons who may be involved (PA 1210.A2-1).

Answer (A) is incorrect because By always giving the impression that additional evidence is in reserve, the internal auditors are more apt to obtain complete and truthful answers.??
Answer (B) is incorrect because Fraud investigations usually occur unexpectedly and cannot be scheduled in advance. Also, the fraud investigation must be conducted by individuals having the appropriate expertise, even if another engagement must be delayed.
Answer (C) is incorrect because The internal auditors should coordinate their activities with the other investigators mentioned.