US Statement on Auditing Standards No$.99($SAS $99)$ requires that as part of the planning process the audit team must consider how and where the entity's financial statements might be susceptible to fraud. It requires that auditors gather information necessary to identify risks of material misstatement due to fraud by

Aexamining internal controls

B confirming accounts receivable

C inspecting critical sales cycle documents

D inquiring of management and others within the entity about the risks of fraud