Robert Ford, Director of Internal Auditing, received an anonymous tip from the employee in one of the high tech manufacturing plants. The employee noted that there was a main embezzlement taking place in one of the divisions. Internal audit had completed a routine review of internal control of that division the prior year and found that the control system was correctly designed and operating effectively. Only minor recommendations were made, and the next review was scheduled for 3-years.

The employee noted that the erratic behavior and lavish lifestyle of the plant controller and stated that the controller has been overriding existing controls in such as way that any audit would not be capable to detect the embezzlement. The plant controller is well respected and highly trusted by the CEO and CFO, and their families are comprised in the same civic and religious organizations. Investigating the plant controller could cause considerable disruption in the company and in the personal lives of the employees.

Supposing that the company decides to move forward with the investigation, prepare for the interviews: Note the order of the witnesses which would be interviewed and describe how you would plan, conduct, and document your interviews. Describe how you would conduct an admission-seeking interview of the plant controller.

Your report must address the issues in the condition above and comprise your research on best practices in interviewing and taking witness statements. Comprise at least two other reference sources beyond the textbook and course materials.