Several Factors Are Considered in Deciding Whether or Not to Investigate

Several factors are considered in deciding whether or not to investigate fraud.Which of the following is NOT one of them?

A) The signal that investigation or noninvestigation will send to others in the organization.
B) Perceived cost of the investigation.
C) Exposure or amount that could have been taken.
D) Perceived strength of the predication.
E) Preparation of a surveillance log.