Once sufficient predication has been established, what is the first step a fraud examiner following the fraud theory approach should take?

A. Create a hypothesis.

B. Analyze data.

C. Interview witnesses.

D. Interview the suspect.

B. Analyze data.

Explanation:

Data analysis: The term "data analysis" is described as a process that involves applying various logical and statistical techniques systematically to illustrate and explain, recap and condense, and hence evaluate data. However, an important component associated with ensuring a specific "data integrity" is considered as the appropriate and accurate analysis of given research findings.

In the question above, the given statement represents to analyze data.