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CS Professional · Internal and Forensic Audit · Audit and Investigations

Meridian Textiles Ltd suspects that its purchase manager has been favouring a vendor owned by his relative. The forensic auditor decides first to collect the vendor master file, purchase orders and payment records, and to secure copies of them before interviewing anyone. What is the main reason for this sequence?

Documents and records are secured first to preserve evidence and prevent tampering or destruction. If the suspect were approached early, he could alter or remove records. Interviews are still done, but later, with the suspect normally interviewed last.

  1. AInterviews are not permitted in a forensic audit
  2. BTo preserve evidence and avoid tampering before the suspect becomes aware of the inquiryCorrect
  3. CTo allow the purchase manager to explain the documents first
  4. DBecause documents are always more reliable than oral statements in every situation

Explanation

Forensic work normally starts with securing documentary and electronic evidence so that it cannot be altered or destroyed once the suspect learns of the inquiry. Interviews are permitted and are usually done later, with the suspect interviewed last. Option 2 is wrong because the suspect would be alerted if he were approached first.

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