CMA Final · Cost and Management Audit · Forensic Audit
A forensic auditor interviewing a suspect in an alleged cost-record falsification plans the sequence of interviews. Which sequence is generally considered the best practice?
The generally accepted sequence is neutral witnesses first, then corroborative witnesses, and the suspect last. This lets the auditor build facts and evidence before confronting the suspect, prepares targeted questions, and avoids tipping off or contaminating testimony through early or joint interviews.
- AInterview neutral witnesses first, then corroborative witnesses, and the suspect lastCorrect
- BInterview the suspect first to obtain an early confession, then the witnesses
- CInterview the suspect and witnesses together in one meeting
- DInterview only the suspect and rely on documents for the rest
Explanation
Starting with neutral and then corroborative witnesses lets the auditor gather facts and test evidence before confronting the suspect. This prepares focused questions and reduces the chance of the suspect tailoring answers. Interviewing the suspect first or jointly risks tipping off and contaminating evidence.
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