You are an in-house Forensic Accountant and the CEO has raised with you her concerns that she suspects there is misappropriation of funds as equipment costs have escalated despite the downturn in sales. What would be the most ideal first step?

a.

Clearly set the boundaries of the investigation, considering what is to be investigated and the period of time your investigation should cover

b.

Consult with a Solicitor to confirm your level of authority before you pursue lines of enquiries

c.

Recommend outsourcing the initial complaint to an external agency to better manage the covert nature of the investigation

d.

Interview the Head of Accounts within the department, asking for a copy of the general ledger for equipment expenses and all supporting documentation