Exam CFE - Investigation topic 1 question 103 discussion

When preparing a memorandum for a covert investigation, the fraud examiner should document all relevant information to ensure a clear, well-planned operation, including: The name of the subject she will be observing — to clearly identify the target of the investigation. Her first impression regarding the subject’s culpability — to provide context and rationale for the investigation. The identities of any confidential sources to be used in the operation — to keep track of key participants and maintain operational security. Including all these points helps ensure thorough preparation and proper documentation.

The memorandum should include factual, objective details such as the subject’s name and the purpose of the operation. Including personal opinions about guilt (B) or identifying confidential sources (C) is not appropriate, as it can compromise neutrality and confidentiality.