Fraud Related Interviewing
The fraud investigation involves a unique set of interview related dynamics. Central to the success of the fraud investigation is the level of specific interviewing knowledge, skill and ability competencies of the interviewer. The fraud related interview has its own set of appropriate persuasive themes, techniques and practices.
Within this course the participant will: Incorporate the dynamics of the fraud triangle and fraud diamond to the interview process; Prepare an interview strategy based upon the information received from a fraud investigation concerning the facts and information involving the fraud personality type; Review a fraud related interview and address the interview points positive and negative as well as assess the motive, rationalization and capacity of the interviewee.
They did ask the Typical Questions: How I fooled the Auditors
Ever wonder what it is like to be interviewed by an auditor knowing you are involved in fraudulent activity? Is the person across from you – the auditor – just such a person? Those involved in fraud will always endeavor to accomplish two goals – manipulate “things” and manipulate people. “Things” can be – documents, receipts, etc. “People” in this case, means you, the auditor as an interviewer. Within our examination we will address the role of the auditor as an interviewer and the knowledge, skill and ability necessary to make sure “we don’t get fooled again”.