Which of the following statements about how fraud examiners should approach fraud examinations is FALSE?

In most examinations, fraud examiners should start interviewing the least involved candidates and proceed toward those who are potentially more involved.

When conducting fraud examinations, fraud examiners should start with specific details and move toward more general information.

When conducting fraud examinations, fraud examiners should adhere to the fraud theory approach.

When conducting fraud examinations, fraud examiners should begin with general information that is known and then move to the more specific details.