Which document serves as a sworn statement in the financial liability investigation process?

The correct document that serves as a sworn statement in the financial liability investigation process is the DA Form 2823. This form is specifically designed to capture the written statements of witnesses or individuals involved in incidents that lead to financial liability, and it requires the individual's signature to acknowledge that the information provided is true to the best of their knowledge. The sworn nature of this form lends credibility to testimonies provided during investigations into property loss or damage.

The use of a sworn statement is crucial in the financial liability investigation process, as it helps establish facts and provides a clear record of testimonies that may affect the outcome of the investigation. This facilitates accountability and ensures that all evidence presented has a formal basis, thereby protecting the integrity of the investigation.

By contrast, other options, while related to property accountability and investigations, do not serve as sworn statements. For instance, the DD Form 200 is used for reporting and documenting property losses, while the DD Form 7531 and DA Form 3702 serve different administrative functions and are not designed for capturing sworn testimonies in the investigation process.