When Interviewing an Individual in Relation to a Fraud Investigation

Multiple Choice

When interviewing an individual in relation to a fraud investigation, which course of action should the internal auditor follow?

A) Assure the individual that the results of the interview will remain confidential.
B) Establish a rapport with the subject to encourage openness.
C) Discontinue questioning once the individual has confessed to the fraud.
D) Refrain from deviating from the list of questions prepared before the interview.