Take the following as truth: Forensic auditing, as explained by the Panel, would require that auditors undertake an attitudinal shift in their degree of skepticism and presume the possibility of dishonesty at various levels of management, including collusion, overriding of controls, and falsification of documents.
Then the following statement: "The Panel never explained forensic auditing that requires that auditors undertake a shift." is true, false, or inconclusive?
Answer: False