Final answer:
Fraud examinations conclude with a report of the investigation findings, summarizing evidence and providing conclusions for further legal action or decisions.
Step-by-step explanation:
Fraud examinations typically conclude with b. A report of the investigation findings. This report summarises the evidence gathered during the investigation and provides conclusions based on that evidence. The outcome of a fraud examination is to provide findings that can be used by the client, legal teams, or law enforcement to make informed decisions about legal proceedings or corrective actions. A fraud examination is not designed to result in a conviction, a confession, or an opinion on the guilt or innocence of a party, as those are determinations made by the legal system through the trial process, where the prosecution must demonstrate guilt 'beyond a reasonable doubt' and provide the accused with rights outlined in the Sixth Amendment for a fair trial.