Which examination technique involves reviewing documents to find inconsistencies or anomalies?

The examination technique that involves reviewing documents to find inconsistencies or anomalies is document examination. This method is crucial in fraud detection because it allows investigators to analyze written records, contracts, invoices, and other documentation for signs of manipulation or irregularities. Through careful scrutiny, discrepancies such as altered figures, missing signatures, or inconsistencies in phrasing can be identified, potentially revealing fraudulent activity.

Engaging in this technique can help expose various types of fraud, including financial misstatements, billing schemes, and false documentation. By focusing on the integrity and authenticity of documents, investigators can build a clearer picture of the circumstances surrounding a case.

Other options, while valuable components of a comprehensive fraud investigation, serve different purposes. For instance, interviews with employees are primarily focused on gathering insights and perspectives, while physical site inspections and observation of operations provide context and allow for the assessment of processes and physical evidence. However, these techniques do not specifically target the identification of document-related inconsistencies, which is the strength of document examination.