The Criminal Investigation Department, which has taken custody of the Raju brothers and Satyam's former CFO Vadlamani Srinivas, is interrogating the three using a questionnaire prepared with the help of financial experts.
As many as 120 questions have been put together by the experts and the CID team, which is trying to ascertain if Satyam's founder Ramalinga Raju siphoned off the company's money through benami transactions.
Sources in the CID said the questions were designed based on documents seized during raids at Raju's home and office on January 10 and 11. Raju, on January 7, disclosed that he had for years inflated Satyam's profits and created fictitious assets where none existed.
He, along with his brother Rama Raju, was arrested on January 9 and Srinivas was held on January 10. The three were sent to judicial custody and later on January 18 sent to police custody for further interrogation on the Rs 7,800 crore (Rs 78-billion) financial fraud.
While Raju was being grilled by a team of five CID officials, his brother Rama Raju and Srinivas were being quizzed separately, sources said.
A case has been filed against them on sections relating to cheating, conspiracy and forgery.
Raju is composed and is responding to queries, sources said on the second day of interrogation. The accused will be produced before the magistrate on January 22.