Evaluate the nature of the allegation. The need for legal advice usually means that attorneys will be in­ volved. In some investigations, the attorney may lead while accountants offer support. But if the CPA has a good relationship with a client or the client’s attorney, the CPA may run the investigation with counsel. The struc­ ture of the investigation and the in­ terview plans can be co-developed with the client and the attorney.

Prepare for the interview. Some in­ terviews are one-shot opportunities, so accountants must be well-pre­ pared. They need to ensure that rele­ vant documents—electronic and physical—are secure. Interviews with people closest to the suspected cul­ prit should be conducted near the end of the investigation so more in­ formation can be gathered in ad­ vance. Because the process of gathering that information could tip off a suspected wrongdoer, it may be necessary to interview a subject be­ fore all the information is collected.

/ Understand how to build a line of questioning. Initial interview ques­ tions are general background ques­ tions that are easy for interviewees to

Tips for Conducting a Forensic Interview A properly conducted forensic interview turns a potentially reluctant subject into an information-providing source. W hether the purpose of the interview is to gather back­ ground information or probe into an alleged fraudsters con­ duct, the interviewers role is to develop a full understanding of the facts. Here are suggestions from forensic experts on how to conduct a successful interview:

answer. For example, ask, “Do you know why you’re here?” This helps the interviewer establish a baseline. As questions become more focused, the interviewer should observe whether the subject’s behavior changes. Deviations from the baseline could signal deception. If the inter­ viewer thinks the subject is being de­ ceptive, he or she needs to figure out what triggered it. This will give an idea of what questions to ask next. Interviewers must be cautious, how­ ever, to avoid tipping off the subject to information they know.

s / Assess the interviewee’s verbal responses and visual cues. Forensic interviews usually include two inter­ viewers: One person asks most of the questions, while the second takes notes. Interviewers need to listen to answers and assess if the person is providing truthful information, evad­ ing answers by adding information not asked for, delaying answers by re­ stating the question, or answering with another question. Interviewers should listen for rehearsed answers or information that is clearly false. In­ terviewers also need to formulate fol­ low-up questions. The interviewer asking questions should observe the

subject and watch for visual cues. The interviewee is sizing up the CPA as well. If the accountant is stressed or unprepared, it shows.

* / Take a holistic approach to inter­ preting observations. Interviewers should examine the whole picture, including evidence, documents, and statements. Being aware of cues can help interviewers maintain their skepticism and stay alert for decep­ tion. Visual cues can be helpful, but interviewers should try not to rely on them because some people are better at lying than the interviewers are at detecting lies. Some subjects do in­ tend to deceive. To counteract that, the interviewer must be ready to ask penetrating questions. Direct con­ frontation with an interviewee changes interview dynamics though, decreasing the likelihood of extract­ ing useful information.

Editor’s note: This checklist is adapted from “Tips for a Successful Forensic Inter­ view,” FVS News, Aug. 20, 2014, available at tin y u rl.c o m /p d g w 9 fc .

— By Frank Vinluan (frankvinluan@ gmail.com), a freelance writer based in Raleigh, N.C.

22 Journal of Accountancy February 2015 www.journalofaccountancy.com

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