Samantha Lewis, CFE, is conducting an investigation into possible skimming of the accounts receivable at Southwest Paint and Supply Co. If Lewis plans to interview all of the following parties, whom should she interview first?
A) Marie Riley, the primary suspect
B) Jose Rodriguez, an accounts receivable clerk who filled in for Riley while she was on vacation
C) Sean Miles, a regular customer of the company, whose complaint about his account balance prompted the investigation
D) Thomas Banks, Riley's supervisor, who is suspected of helping Riley cover up the fraud in exchange for a portion of the proceeds

Question

Quizplus · Accepted Answer

It is important for Samantha Lewis to prioritize her interviews in a way that she can obtain the most information that can possibly lead to the truth about the suspected fraud. In this case, it is best for her to interview Sean Miles first as he is the one who triggered the investigation by complaining about his account balance. By interviewing him first, Lewis can get a better understanding of what he saw or observed that led him to file a complaint. This can then lead to potential leads that can help her in her investigation. As for the other choices, it is important to interview all of them as well, but Sean Miles should be the first priority.

Samantha Lewis, CFE, Is Conducting an Investigation into Possible Skimming