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Principles of Fraud Examination, 4th Edition by Joseph T. Wells

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CHAPTER 16

INTERVIEWING WITNESSES

LEARNING OBJECTIVES

After studying this chapter, you should be able to:

16-1 List the five types of interview questions
16-2 Understand how to ask introductory questions
16-3 Explain how to construct informational questions
16-4 Understand the differences between open, closed, and leading questions
16-5 Explain how to close an interview
16-6 Define and explain the purpose of assessment questions
16-7 List some nonverbal clues to deception
16-8 List some verbal clues to deception
16-9 Discuss the methodology of admission-seeking questions
16-10 List the elements of a signed statement

OVERVIEW

In the fraud examination field, there is nothing more important to the successful resolution of a case than the ability to conduct a thorough interview of subjects and witnesses. While accountants and auditors routinely ask questions, the queries rarely confront a subject of wrongdoing. For example, if we return to the fictional case from Chapter 1 of Linda Reed Collins, who is suspected of taking kickbacks in return for awarding business, fraud examination methodology requires us to resolve the allegation from inception to disposition. That means interviewing a number of potential witnesses: her coworkers, subordinates, superiors, associates, and other vendors. And, finally, it means interviewing Collins herself, provided we still have sufficient predication to indicate that she has committed fraud against her employer.

But regardless ...

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