11141622 - MY Level III Training Material

11/10/22

Do I Need an Attorney? • Attorney-client privilege prohibits the disclosure of communications between the attorney and the client for the purpose of rendering legal advice • Work product doctrine protects Attorney’s notes and certain other materials the Attorney prepares in anticipation of litigation. • If your investigation is under the direction of an Attorney it may also be protected by the Attorney-client privilege and the work product doctrine.

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Investigative Techniques – Interviewing

• Before embarking on an interview, the auditor should review the case file to ensure that it does not contain important information that has been overlooked.

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