Which of the following is critical when conducting an Incident Investigation?

Gathering witness statements is crucial in conducting an incident investigation because these statements provide firsthand accounts of what transpired during the event. Witnesses can offer insights into the circumstances surrounding the incident, identify contributing factors, and clarify timelines. This information is essential for understanding the root cause of the incident and for preventing future occurrences.

In contrast, evaluating competitor performance, analyzing marketing strategies, and reviewing financial auditing do not directly pertain to the specifics of incident investigation. They focus on different aspects of business operations that are not relevant when trying to comprehend the details and context of an incident. Therefore, the emphasis on collecting accurate and objective witness statements is what makes this part of the process critical for effective investigations.