In the context of a fraud examination, integrity requires which of the following elements?

Integrity in fraud examination requires honesty, objectivity, independence of mental attitude, and avoidance of conflicts of interest that could impair professional judgment. A CFE must place the truth and the proper performance of the engagement above personal gain or outside influence. Option B is incorrect because prioritizing personal gain directly conflicts with integrity. Option C is also wrong because concealing errors undermines reliability, transparency, and professional responsibility. Option D is incorrect because differences of opinion can occur in professional work; integrity does not require artificial agreement. Instead, it requires that opinions and conclusions be based on sufficient evidence and disclosed honestly. A fraud examiner must remain independent in thought and avoid relationships or interests that compromise objectivity. Therefore, option A best describes integrity in a fraud examination.