TTOG11560 - Civil Investigation of Fraud (Code 9): historical record: the opening meeting: benefits of having an SI Accountant present when visiting business premises
Investigators need to consider in advance whether an SI Accountant should be present when business records are reviewed.
It can be invaluable to have an SI Accountant present. »Ê¹ÚÌåÓýapp roles of the Investigator and the Accountant should be discussed and provisionally agreed before the meeting.
»Ê¹ÚÌåÓýapp Accountant should produce a separate note of his/her findings on the accounting system used, state of the records, explanations received, etc.
»Ê¹ÚÌåÓýapp SI Accountant should if possible get explanations from any office staff on the premises. Often if there is an internal accountant or bookkeeper a great deal can be accomplished in a short time.