Waugh's twin brother Steve, the Australian captain, said he had not spoken to his brother, but added that he had left a message on Mark's phone.
The batsman has been given a Thursday deadline to provide a written undertaking that he will attend the interview, which was scheduled to take place in Sydney early next month.
Chief executive Malcolm Speed said the ACB was keen that the issue be cleared up as soon as possible.
They want to speak to him following allegations made in an Indian police report on corruption in cricket, which was published last October.
Waugh was named in that report and alleged to have received US$20,000 from an Indian bookmaker in return for team information.
"I have written to Mark on behalf of the directors, asking him to reconsider his position," Speed said.
"The board implores Mark Waugh to change his view and submit to the interview process."
'Tough situation'
Speed said the board's primary responsibility was to preserve the integrity of the game.
Waugh's twin brother Steve, the Australian captain, said he had not spoken to his brother, but added that he had left a message on Mark's phone.
"We haven't had a chance to talk. At some stage we will, but he probably feels like keeping to himself at this stage."
Waugh said it was up to Mark to make a decision on whether to speak to the investigators.
"No one else knows what's going on behind the scenes or what's occurring," he went on.
"People have all got opinions about it but I think I'll keep mine to myself.
"It's a tough situation at the moment and Mark's obviously being guided by his lawyers and hoping he's going in the right direction."