A. When interviewing someone who may be involved in fraud, an auditor should not reveal what he or she already knows. One way of determining whether the interviewee is truthful and wants to cooperate is to ask questions to which the auditor already knows the answer.
B. When conducting fraud investigations, internal auditors should assess the probable level of, and the extent of complicity in, the fraud within the organization. It is important to know how many people may be involved and who they are.
C. It is important that all parties involved in a fraud investigation coordinate their efforts.
D. Fraud investigations are unexpected and therefore cannot be scheduled. When a fraud investigation is necessary, the personnel assigned should be those most qualified to investigate the particular situation.
