International Fraud Handbook

CHAPTER 6Interviewing Witnesses and Suspects^*

Interviews are an integral part of most fraud investigations. They serve to help the fraud examiner corroborate information already gathered, obtain additional information and evidence, and secure a signed confession. As part of a fraud investigation, an interview is a structured face-to-face question-and-answer session designed to elicit specific information. It differs from an ordinary conversation in that it is structured as opposed to free-form. An interview can consist of one question or a series of questions.

Interviewing is a much broader concept than interrogating. The term interrogating is often associated with oppressive tactics; consequently, the term interviewing has largely taken its place to describe the task of obtaining information from witnesses, victims, and suspects. Being able to gather information through interviews could be the most important skill that a fraud investigator ever develops.

A fraud examiner’s interview skills must encompass more than eliciting a statement from a subject or suspect. Strategic planning of the entire interview process – from the order of the interviews to the goals and methodology for each interview to the analysis of the subjects’ statements – is crucial and could determine the investigation’s success or failure.

PLANNING AND PREPARING FOR AN INTERVIEW

Planning and preparation constitute one of the most important phases in effective interviewing. The interviewer should plan ...