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CS Professional · Internal and Forensic Audit · Audit and Investigations

A forensic auditor at Sundaram Pharma Ltd suspects the purchase manager approved bills of a related shell vendor. Interview notes show the manager verbally admitted this. Which step best strengthens the evidentiary position of the admission?

The admission should be recorded in writing, read and signed by the interviewee, and corroborated with documentary evidence such as approvals and payment trails. This turns a mere verbal statement into reliable, defensible evidence, whereas relying on memory or publicising it weakens the case.

  1. ARely on the auditor's memory of the conversation
  2. BRecord the interview in written form, have it read and signed by the interviewee, and corroborate with documentsCorrect
  3. CDiscard the admission because verbal statements are never useful
  4. DPublish the admission to the staff to obtain further confirmations

Explanation

A signed written record of the statement, made without coercion, plus corroboration through documents such as approvals and bank trails, gives the admission far greater weight. Memory alone is weak, and the admission is useful when documented. Publicising it is improper and may prejudice the case.

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