Thus, there is another major point of difference between the two. An auditor performs audit as a matter of routine at some regular interval but an investigator has to be more searching and inquisitive in his enquiry, even though there are no suspicious circumstances during the course of his work. Nevertheless, the objects are different in each case.
Essentials for Investigation:
An investigator should keep the following points in view during the course of investigation:
1. He should keep himself free from the influence of Directors and Managers of the business.
2. He should familiarise himself with all the important details about a business before the commencement of his work.
3. If necessary, he should seek the assistance of technical experts during the course of his enquiry.
4. He should confine to himself the purpose of investigation and keep details in regard thereto quite secret.