When preparing to interview subjects across jurisdictions, fraud examiners must consider bothlegal rightsandcultural differences. The Manual advises examiners to:
* Researchlocal lawsgoverning the right to counsel during interviews.
* Understand cultural norms (e.g., greetings, eye contact).Failing to observe these can damage credibility.
Thus, it is most accurate that an examiner must determine whether the subject can legally insist on a lawyer's presence .

"Records obtained from financial institutions are perhaps the single most important financial source available to a fraud examiner for tracing purposes. They can be used as evidence for fraud, uncover criminal profits, identify criminal assets, and locate assets".