Which of the following is NOT a step within the analytical step of the proactive method of fraud detection?

The analytical step of the proactive method of fraud detection focuses on understanding the business environment and the specific characteristics that may signal potential fraud. This involves several systematic steps including identifying possible frauds that could exist, cataloging potential fraud symptoms, and developing a thorough understanding of the business context itself.

Investigating detected symptoms, however, is a distinct process that falls under the investigative step of fraud detection rather than the analytical step. The analytical phase is about gathering and interpreting data to formulate hypotheses regarding potential fraud. Once symptoms are cataloged, they can lead to investigations, but this is a subsequent action that is not part of the initial analytical assessment. Understanding these distinct phases is crucial for effectively addressing fraudulent activities within an organization.