Intake interviews without contaminating the audit trail
Ground rules for documenting whistleblower intake interviews so notes stay usable beside financial audit procedures.
An intake interview serves the case file. It is not a deposition and not a counselling session. The note should show what was asked, what was answered, and what documents were mentioned—without coaching the reporter toward a preferred story.
Agree ground rules in writing with the engagement contact: who attends, whether recording is allowed, how identity will appear in the memorandum, and whether the reporter may review a factual extract. State that Online Toolsuite is documenting for the audit engagement, not offering legal advice.
Ask open questions tied to periods and documents: “Which months?”, “Which entity’s invoices?”, “Who else received this email?” Avoid questions that plant ledger conclusions. If the reporter cannot recall a figure, record that uncertainty rather than filling gaps from management’s later narrative.
Issue the memorandum promptly—ideally the next business day—so the chronology can cite it. Attach a short follow-up list of documents the audit team may request. That list often becomes the bridge between the tip and substantive testing on the financial audit.