Describe the Importance of the Order in Which Multiple Persons

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The Answer is When more than one person is to be interviewed, care must be exercised to determine the order in which the various persons are to be interviewed. Usually, the forensic accountant will first interview those persons who, although knowledgeable about some aspect of the suspect or of the fraud, are not suspects. The interviews, then, begin with those who are least culpable and progress to the most culpable, i.e., suspects. The reason for this simple: By the time the investigator interviews the suspects, she is better informed about the suspect and the fraud itself. When collusion has occurred, the suspects should be interviewed in the order of their responsibility-the suspect believed to be most responsible is to be interviewed last.

Describe the Importance of the Order in Which Multiple Persons

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