What does "document analysis" involve in fraud examinations?

Document analysis in fraud examinations specifically involves scrutinizing documents for signs of fraud. This process is a critical part of an investigation, as it allows the examiner to identify inconsistencies, alterations, or irregularities in documents that could indicate fraudulent activities. By examining records such as financial statements, invoices, and contracts, investigators can uncover patterns or anomalies that may suggest improper conduct.

The other options, while relevant to broader business or human resources practices, do not directly pertain to the central focus of document analysis in the context of fraud examination. Internal policies and employee performance records may be evaluated to gain insights into the operational environment or employee behavior, but they are not the primary focus of document analysis aimed at detecting fraud. Similarly, analyzing competitive market reports provides valuable information for strategic decisions but is unrelated to investigating fraudulent activities within an organization. Thus, the key aspect of document analysis lies in its specific function of looking for signs of fraud through meticulous examination of relevant documents.