Câu 28: CFE - Fraud Investigations and Legal Issues

Diana is conducting a fraud investigation and wants to use an informant. The informant requests confidentiality and payment in exchange for their cooperation. If Diana agrees, which of the following options describes a best practice that she should follow?

1. A. Referring to the informant by their full name when writing an investigation memorandum
2. B. Explaining to the informant that they must be willing to sign a receipt to be paid — đáp án hiện tại
3. C. Omitting any references to the informant in the final report to ensure confidentiality
4. D. Asking a third party to provide payment to the informant to make the paper trail less obvious