Rachel, a fraud suspect, has decided to confess to Linda, a Certified Fraud Examiner (CFE).

The CFE Prep – Investigations states:

“If a fraud examiner gets a verbal confession from the fraudster, it does not matter whether the fraudster claims his conduct was an accident. The following items of information should be obtained … admission that the accused knew the conduct was wrong, facts known only to the confessor, the accused’s motive, approximate dates, involvement of others, physical evidence, and disposition of illicit income.”

Thus, the examiner does not need a statement about accident.