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CS Professional · Internal and Forensic Audit · Basic Concepts of Forensic Audit

A forensic auditor at Ganga Steels Ltd interviews a clerk who has knowledge of a suspected diversion of funds. Which interviewing sequence is generally recommended?

Interviews should start with open, non-threatening questions, move to specific fact-seeking ones, and leave sensitive or accusatory questions until last. This builds rapport and gathers facts first, whereas an accusatory start makes witnesses defensive and may jeopardise the investigation.

  1. ABegin with accusatory questions and then move to general ones
  2. BStart with open, non-threatening questions, move to specific questions, and put the sensitive or accusatory questions lastCorrect
  3. CInterview the main suspect first and the clerks later
  4. DUse only closed yes/no questions throughout

Explanation

Good practice moves from introductory and open questions to specific ones, keeping sensitive or accusatory questions to the end once rapport and facts are established. Starting accusatorily closes the witness down, and interviewing the suspect first alerts him before other evidence is secured.

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