Any advice please

[gunswills]

Hi hope everyone is ok, my wife is currently suspended pending and investigation of theft , she has fully complied with all that has been asked of her , but something cropped up during her interview , the investigating man produced a statement from a previous alleged time of money missing that had been written by the wifes area boss. The statement concluded that my wife was the main suspect , my wife had never seen the statement before or even privvy to its contents she had never been formally or informally interviewed about the previous incident let alone disciplined for it , the investigating man even told her that she was guilty of the previous incident as it said so in the statement. She informed him that she had no knowledge of this statement or its allegations and told him that what he had read out to her regarding locations and details was in fact incorrect , he then quickly put this statement away and moved on to other questions. When we got home she told me about this and it doesn't seem right , we contacted the investigating man and have asked for a copy of this statement, my wife felt like his judgement was already questioned by his reference to this statement. Does this sound like something is amiss? Any advice would be grateful , thank you