Part Art, Part Science: Interviewing Fraud Suspects (Currently Unavailable)

Author: Paul McCormack

Interviewing a fraud suspect is part art, part science. In this webcast, you will learn "tried and tested" approaches to conducting interviews of fraud suspects. It will include an outline of the phases associated with a productive interview as well as numerous examples of the types of questions that can encourage an employee to cooperate. This webcast will also include a detailed discussion on how to ensure that the employee's legal rights are not violated in the process.

Publication Date: May 2016

Designed For
CPAs responsible for preventing, detecting, and investigating fraud.

Topics Covered

• How to prepare for an interview
• Types of questions to ask during the interview
• Verbal and non-verbal "clues" to be aware of
• How to deal with an aggressive or evasive suspect
• Legal considerations associated with employee interviews
• Review 5 real world interrogations and the lessons learned

Learning Objectives

• Identify the phases on an interview
• Recognize the different types of question to ask
• Identify tools to help you cope with uncooperative suspects
• Recognize employee's legal rights throughout the process
• Identify the crucial theme when it comes to interviewing fraud suspects
• Recognize what to make sure of when a fraud suspect finally confesses to committing occupational fraud
• Describe ACFE findings of characteristics and statistics of people causing fraud
• Differentiate behavioral red flags of fraud perpetrators that are most prevalent and most cause for concern
• Identify the principle reason a fraud investigator wants to establish rapport with an employee suspected of fraud
• Recognize the main reason why asset misappropriation is often an especially difficult kind of fraud to investigate when it comes to interviewing a suspect, requiring thorough preparation and careful interviewing tactics
• Identify the lowest frequency, but most costly type of fraud that is most often committed
• Recognize which department would have the highest probability of employees perpetrating a fraud
• Differentiate the steps when preparing for an interview of an employee suspected of fraud
• Identify non-verbal cues that indicate stress on the part of the employee being interviewed
• Recognize how to conduct an interview of an employee suspected of fraud

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None