b. The IIA’s Practice Guide, Internal Auditing and Fraud, provides the following guidance:
1) “Typically, the accused individual is interviewed after most applicable evidence has been obtained. Many investigators prefer to approach the accused with sufficient evidence that will support the goal to secure a confession.”
2) “Generally the accused is interviewed by two people: (1) an experienced investigator and (2) another individual who takes notes during the interview and later functions as a witness if needed.”
3) “In addition, it is essential that all information obtained from the interview is rendered correctly