If a fraud examiner is preparing to provide cash to a confidential informant who refuses to sign for it, what is the best course of action?

In situations involving the payment of cash to a confidential informant, safeguarding the integrity of the transaction is critical. When an informant refuses to sign for the cash, the best course of action is to refuse payment without a receipt. This approach ensures accountability and a clear audit trail, which is crucial for maintaining ethics in investigative work and for any potential legal scrutiny that may arise later.

A receipt serves as a formal acknowledgment of the transaction and protects both the examiner and the informant by documenting the exchange. It minimizes the risk of disputes regarding the payment and helps maintain transparency in the operations of the fraud examination process. In the absence of a signed receipt, it can be challenging to demonstrate that the payment was made, which could lead to complications if questions arise regarding the informant's reliability or the ethical handling of funds.

Providing cash without a record can easily lead to accountability issues, while having a witness attest to the transaction may not itself provide the necessary documentation to substantiate the payment. Therefore, establishing a clear and traceable transaction through a receipt is the most prudent approach.