Accounting Q&A · Forensic Accounting · Topic 9
Practise 25 forensic accounting questions on fair questioning and corroboration using five fictional investigation cases. Try each question before revealing the answer. Legal and reporting duties depend on the jurisdiction and engagement.
A witness describes how invoices were approved
1. What should the examiner establish?
Obtain a chronological account in the witness’s own words.
2. Which records should the examiner obtain?
Prepare process records and a neutral topic list.
3. What procedure would test the issue?
Begin with open questions and then clarify dates and roles.
4. What alternative explanation or limitation matters?
Leading questions can distort recollection.
5. What should happen next?
Compare the account with approvals and system logs.
Two witnesses recall different meeting dates
6. What should the examiner establish?
Resolve the discrepancy without assuming dishonesty.
7. Which records should the examiner obtain?
Collect calendars, messages and minutes where authorised.
8. What procedure would test the issue?
Ask each witness separately about reference points.
9. What alternative explanation or limitation matters?
Memory can be affected by elapsed time.
10. What should happen next?
Document both versions and corroborating evidence.
A witness asks whether the interview will be recorded
11. What should the examiner establish?
Clarify the applicable rules and interview arrangements.
12. Which records should the examiner obtain?
Confirm authorisation, consent requirements and policy.
13. What procedure would test the issue?
Explain recording or note-taking arrangements before proceeding.
14. What alternative explanation or limitation matters?
Recording laws and rights vary.
15. What should happen next?
Proceed only under authorised conditions.
A manager asks an interviewer to obtain a confession
16. What should the examiner establish?
Keep the interview voluntary and evidence-focused.
17. Which records should the examiner obtain?
Review the investigation mandate and participant safeguards.
18. What procedure would test the issue?
Ask neutral questions and test specific inconsistencies fairly.
19. What alternative explanation or limitation matters?
Pressure can create unreliable statements and legal risk.
20. What should happen next?
Escalate improper instructions and corroborate the facts.
An interview note contains both statements and interpretations
21. What should the examiner establish?
Separate direct observations and reported statements from conclusions.
22. Which records should the examiner obtain?
Retain original notes and any agreed corrections.
23. What procedure would test the issue?
Mark direct quotations accurately and distinguish paraphrases.
24. What alternative explanation or limitation matters?
A summary can lose context or introduce bias.
25. What should happen next?
Prepare a dated factual record with source references.