What is the primary goal of a fraud investigation?

The primary goal of a fraud investigation is to identify and substantiate fraudulent activities. This process involves gathering evidence, analyzing data, and conducting interviews to determine whether fraud has occurred and to what extent. This goal is critical because effective fraud investigations help organizations understand the nature and impact of fraud, hold individuals accountable, and implement measures to prevent future occurrences.

Identifying fraudulent activities allows a company to take necessary legal actions, recover losses, and strengthen internal controls. The focus on substantiating these activities ensures that investigations are thorough and that findings can be upheld in legal contexts if prosecution or disciplinary actions are required. Thus, this choice accurately captures the central aim of fraud investigations in maintaining organizational integrity and trust.

The other options focus on different aspects of business management and operations, which, while important, do not directly relate to the essential purpose of fraud investigations.