Forensic Accounting: Conducting Interviews

Learning Objectives

• To review various interviewing techniques
• To identify the signs someone is not being truthful
• To review the procedures for conducting an interview

Course Description

Imagine someone taking an automobile to a mechanic for repair. The mechanic asks, "What's the problem?" The customer replies, "I'd rather not say. Just take it apart, and tell me what you find."

Sound crazy? Of course, it does, but it's not that much different from what happens when forensic accountants always start fraud investigations by digging through the financials.

Consider this. What if someone would simply tell the investigator how a fraud was perpetrated—whether the incriminating information was provided by the interviewee intentionally or not? How valuable would that be? How much time would that save compared to a semi-blind search through a company's books?

If you are working in the forensic accounting field at some time in your career it will be necessary to interview a suspect or other individuals tied to the investigation.

The main goal of an interviewing strategy is to gather and synthesize enough supporting evidence to provide a sound basis for questioning the suspected fraudster and to elicit an admission of guilt. A strategically planned interview program conducted by a skilled forensic interviewer can:

• Decrease the time involved in determining how to conduct the investigation;
• Reduce the breadth of the investigative plan;
• Garner valuable information from interviewees, either wittingly or unwittingly; and
• Increase the likelihood of overall success in discovering and proving fraud or malfeasance.

This CPE course is designed to review the process for conducting interviews and will cover the following major topics:

• The REID method
• The PEACE method
• Motivational interviewing and cognitive interviewing
• Issues arising during interviews
• Verbal and nonverbal tells and other indications
• The process for setting up an interview, conducting an interview, and closing an interview

Overview

• Employee investigative interviews

  5 mins
• Interview precautions

  12 mins
• Crisis mode

  21 mins
• Peace model

  33 mins
• Preparing for the interview

  43 mins
• Recording interviews

  61 mins
• Dealing with false statements

  89 mins