Question

for a fraud investigation

the current trends in interview techniques. How do you think this process has changed over the years or do you believe it has remained the same? Provide 3 questions you would ask a suspect during an initial interview and 3 questions you would ask a suspect during a follow up interview. Be sure to explain your reasons for the questions asked

Answer 1

Frauds were limited to asset misappropriation ,embezzlement and theft in the past. However, with the advent of technology , there are ways and means to manipulate accounting records or tweak systems to rob a company. Thus, during a fraud investigation the focus is more on technology used, understanding of the technology and the later behvavioral aspects.

Initial interview:

- I would ask the suspect about his current role in the organization as this would be important for me to understand what he does.

- The second question I would ask is about his family background to understand if there was a motive for fraud due to financial difficulties.

- The third question I would ask is about job satisfaction to understand his mindset towards the company.

Follow up interview:

- I would ask the suspect his daily routine, his system understanding and security threats he might have come across to understand if he could have gone around the system.

- The second question I would ask for is his relations with his boss to understand if there was any kind of resentment.

- The third question I would ask is for him to give me a walkthrough of the kind of the transaction in which I suspect a fraud.