CS Professional · Internal and Forensic Audit · Audit and Investigations
In a forensic audit at Sunrise Textiles Ltd, the auditor wishes to interview three persons: the whistleblower, a bystander employee and the main suspect. Which sequence is generally recommended?
The recommended order is the whistleblower first, then neutral witnesses, and the suspect last. By collecting facts from less involved persons beforehand, the auditor can put well-documented questions to the suspect, avoid tipping him off early and prevent witnesses influencing each other.
- ASuspect first, then the bystander, then the whistleblower
- BWhistleblower first, then neutral witnesses, and the suspect lastCorrect
- CInterview all three together to save time
- DSuspect first so that evidence can be destroyed less easily
Explanation
Interviews generally proceed from persons with the least involvement to the most. Gathering facts from the whistleblower and neutral witnesses first lets the auditor confront the suspect with documented information. Interviewing the suspect first alerts him before evidence is gathered, and group interviews allow contamination of accounts.
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