The CFE Prep - Investigations states:
"If a fraud examiner gets a verbal confession from the fraudster, it does not matter whether the fraudster claims his conduct was an accident. The following items of information should be obtained ... admission that the accused knew the conduct was wrong, facts known only to the confessor, the accused's motive, approximate dates, involvement of others, physical evidence, and disposition of illicit income." Thus, the examiner does not need a statement about accident.

Both the CFE Prep Guide and the Fraud Examiners Manual state that every fraud examination must be conducted under the assumption that litigation will result. This ensures that evidence is collected and preserved properly, in compliance with legal standards:
"Each fraud examination should begin with the proposition that the case will end in litigation... If the fraud examiner assumes that litigation will occur, he will conduct the examination in accordance with the proper rules of evidence".
This principle protects the integrity of the examination and ensures admissibility of evidence if the matter proceeds to court.

When obtaining a verbal confession, the fraud examiner should secure details such as: admission of wrongdoing, number of instances, amount involved, dates, involvement of others, residual assets, and motive.
However, itdoes not matter whether the suspect claims the conduct was an accident; that is not necessary to record.

The Fraud Examiners Manual defines compliance verification as:
"Compliance verification determines whether company policies are met by employee transactions. For example, when employees are out of town, do they adhere to the company policy of not spending more than
$30 a day for meals?" .
Thus, the correct function iscompliance verification.

The Manual and Prep Guide state:
"Before conducting a covert operation, it is essential that the basis for the operation be committed to writing, preferably in a memo. The memorandum should clearly state: the information upon which the covert operation will be based; the information that is expected to be gained from the operation; the identities of suspects, if known; operatives under the fraud examiner's care, custody, or control. Confidential sources' identities should not be disclosed." Thus,expected informationbelongs, butconfidential source identitiesmust not