Final answer:
Fraud examinations conclude with a (b) report of the investigation findings, which documents the evidence gathered. This report is used for potential legal actions, but the determination of guilt or innocence is made in a court of law, where the jury decides based on the evidence presented during the trial.
Step-by-step explanation:
Fraud examinations typically conclude with b. A report of the investigation findings. This final step is an integral part of the process that involves documenting the methodology, results, and conclusions of the examination. It is important to note that the goal of a fraud examination is to investigate allegations of fraud and gather evidence; it is not to determine the guilt or innocence of a suspect, which is the responsibility of the courts. The report may lead to further legal action, but it itself is not a legal judgment. In a court of law, the prosecution must prove guilt beyond a reasonable doubt, either through a jury trial or, in some cases, a bench trial. The defense's role is to present their case and challenge the prosecution's evidence, often seeking to establish doubt about the defendant's guilt.
During a trial, both parties present evidence and witnesses, and, if it goes to a jury trial, the jury is tasked with determining the guilt or innocence of the accused. However, a criminal investigation or a fraud examination, which could be conducted internally in an organization or by external entities, is focused on fact-finding rather than on the judicial process. The conclusion of such an investigation is the report, which then may be used by the legal system to determine the next steps.