Page 161 - CFF

Internal investigations (continued)

• Seven investigation techniques (continued)

2. Interviews of knowledgeable persons

a. May be desirable to avoid interrogations

b. Begin with peripheral witnesses and end with main ones
c. Likely suspects should be interviewed last

3. Confidential sources

a. Frequently come from inside the company

b. CPA should not promise absolute confidentiality

i. Subpoenas are possible
ii. Employer might waive confidentiality

c. Sources may have hidden motives and be unreliable — the CPA
should try to corroborate with other witnesses

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