The Internal Interview and the Criminal Referral
During an internal fraud examination at a private logistics company in Niamey, the examiner interviews a cashier, Ms. Roukayatou, about missing petty cash of XOF 4.3 million over five months. Before the interview, the company HR manager tells her that if she does not cooperate, she will be dismissed and the police will be called. The examiner does not caution her or tell her she may leave. Under company policy, employees must submit to internal investigations. Ms. Roukayatou admits taking XOF 2 million and signs a handwritten statement in French; she is more comfortable in Zarma. The company later wants to use the statement in a criminal complaint and in a labor tribunal. The examiner also reviewed her personal emails on a company laptop, where the company IT policy allows monitoring but does not mention personal email. The examiner is asked to testify as an expert on the cash shortage calculation.
1. Identify the legal risks in how the admission and written statement were obtained and what should be done now.
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The risks are coercion and lack of voluntariness: HR told Ms. Roukayatou she would be dismissed and the police called if she did not cooperate, the examiner gave no caution and did not say she could leave, and the statement was taken in French when she is more comfortable in Zarma. That combination can make the admission unreliable and vulnerable to challenge in a criminal complaint and a labor tribunal. The company policy requiring cooperation does not by itself make a statement voluntary. The examiner should not destroy the statement, but should treat it as a lead, not a reliable confession. Recommended action: consult Nigerien counsel, re-interview with an independent interpreter, explain the purpose and voluntary nature, avoid threats, record the interview, and prepare a faithful written statement in the language she understands. If criminal referral is intended, coordinate with counsel on any caution required. The original statement and the circumstances of its taking should be documented, because the defense will ask about them.
2. What should the examiner do about reviewing personal email on a company laptop, and how should the expert testimony on the cash shortage be prepared?
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On the email: first check the written IT policy and applicable Nigerien privacy law. A policy that permits monitoring of company systems may not authorize reading personal email, especially if the account is web-based and personal. The examiner should stop reviewing, preserve what was already accessed, consult counsel, and avoid using personal email content unless authorization is clear. If the review was outside scope, the evidence may be challenged and could expose the company to a privacy claim. On testimony: the cash shortage calculation should be documented in a workbook showing source documents, date range, receipts, and unexplained deposits. Test the calculation against bank statements and petty-cash logs. Testify only within expertise, explain assumptions, and acknowledge limitations. Do not opine on Ms. Roukayatou guilt; that is for the tribunal. The examiner independence is important: if the company directs the conclusion, the testimony may be undermined.