A forensic assignment is undertaken to determine whether a company has suffered losses through a sus

A forensic assignment is undertaken to determine whether a company has suffered losses through a suspected fictitious-sales scheme.

The forensic team identifies the following:

Sales invoices are genuine-looking and are recorded in the accounting system.
Several customers have apparently paid amounts into the company’s bank account.
Shortly after the receipts, equivalent amounts are transferred to accounts belonging to entities having common directors with the company’s sales manager.
Certain customer e-mail addresses used in the sales documentation are found to have been created shortly before the transactions.
The sales manager denies any connection with the recipient entities.

The team proposes the following procedures:

P. Perform trend and ratio analysis of sales and collections.

Q. Analyse the electronic communication and metadata associated with the customer accounts.

R. Trace the flow of funds from the company’s bank account to the ultimate beneficiaries.

S. Compare the digital evidence with independent documentary and third-party evidence.

T. Treat the existence of a bank receipt as conclusive evidence that the underlying sale is genuine.

Which ONE of the following contains the most appropriate combination of procedures for the forensic assignment?

A. P, Q and R only.

B. Q, R and S only.

C. P, R, S and T only.

D. P, Q, R, S and T.