Which of the following is NOT a type of evidence accumulated in a fraud investigation?

The distinction of not being a type of evidence accumulated in a fraud investigation lies in the nature of what constitutes "digital evidence." While digital evidence is indeed critical in modern fraud investigations, it's important to clarify that the question asks for a type that is not traditionally recognized as evidence in a classic sense.

Testimonial evidence consists of information provided by witnesses or individuals who can offer insights into the suspected fraudulent activity. It is crucial for establishing the circumstances surrounding the alleged fraud and assessing the credibility of those involved.

Documentary evidence includes records, documents, or any written material that can support claims or findings in a case. Examples include contracts, invoices, and internal communications.

Physical evidence refers to tangible items that may directly connect a suspect to criminal activity. This can range from belongings found at a crime scene to tools or instruments used to commit the fraud.

In the context of the available options, while all forms of evidence play critical roles in investigations, the term "digital evidence" generally implies more a method of data storage or transaction formats rather than a standalone category of evidence recognized in more traditional terms. Thus, distinguishing "digital evidence" as not fitting the classic definitions helps in identifying why it would be considered the outlier in this scenario.