What is the purpose of an exit interview in fraud investigations?

The purpose of an exit interview in fraud investigations is primarily to gather information and assess the potential for fraud when an employee leaves the organization. This interview serves as a critical opportunity to ask departing employees about their experiences, knowledge of operations, and any irregularities they may have observed during their tenure.

By focusing on gathering insights related to transactions, behaviors, or circumstances that may indicate fraudulent activity, investigators can uncover vital information that may not have been revealed through routine oversight or reporting channels. This can also include probing into the reasons for the employee's departure, particularly if there are signs of distress or misconduct, as this could correlate with underlying fraudulent behaviors.

In the context of the other options, summarizing an employee's performance, facilitating transitions, or providing final evaluations do not directly relate to the investigation of fraud, as these aspects typically prioritize administrative closure rather than risk assessment or information gathering related to potential malfeasance. The exit interview, when focused on the possibility of fraud, becomes an investigative tool to safeguard the organization against ongoing or past fraudulent activities.