Advanced Interview Techniques

Tom Golden, CFE, CPA

Partner (retired), PwC

Friday, April 12, 2019

San Antonio ACFE Annual Fraud Conference

- In the GREAT State of TEXAS! -

www.tomgoldenspeaks.com

312-286-3826

tom@tomgoldenspeaks.com

You Can Thank a Lawyer for This…

Seek the advice of legal counsel with regard to my comments and suggestions today.

I am not a lawyer.

Source: A Guide to Forensic Accounting Investigation, Wiley 2006

The Interview

A conversation with a purpose

And that purpose is to gain

information

The Interrogation

Confrontational meeting with the objective of obtaining a confession

Your job is to craft a

persuasive argument rather than

precise questions

16

OJ Simpson

Anonymous LetterGuayaquil, Ecuador

Bonding

•Begins with the initial introduction and goes from there

•Find common ground, mutual respect

•Lower defenses—told Gus “…likely a disgruntled employee”

•Dale Carnegie—How to Win Friends and Influence People

(Attend my session @2019 ACFE Global)

People want others to be interested in them….give

them what they want

Ecuador—Miguel…

Interrogation Considerations

❑Ask Questions You

Know Answers To

❑Use Repetition

❑Use Silence

❑Interviewee’s

background / views

❑Attendees

❑ Using a prover

❑ “I want a lawyer”

❑ Witness

statements

❑ Tape recording

❑ Notes

❑ Timing / location

Room Setup

TARGET

My Favorite Questions:(James Joseph Minder)

❑ Has anyone ever asked you to do anything that has made you feel uncomfortable?

❑What have I not asked you that I should have?

❑What else do you think I should know?

❑Who else should I talk to?

The FoundationThe Seven-Step Process

Interrogation of an Executive Director

The Seven-Step

Process

Goals

Steps

Seven Steps to Winning the Confession

2

1

4

3

6

5

7

Bonding *

Baselining

Removing defenses

Confrontation

Rationalization

Confession

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Sequel Due Out JULY 2019

Detroit Investigation

Source: Detroit Free Press, March 9, 2018

Admission

Source: Detroit Free Press, March 9, 2018

Garrity

“Garrity rights protect public employees from being compelled to incriminate themselves during investigatory interviews conducted by their employers. This protection stems from the Fifth Amendment to the United States Constitution, which declares that the government cannot compel a person to be a witness against him/herself.

For a public employee, the employer is the government itself. When questioned by their employer, they are being questioned by the government; therefore, the Fifth Amendment applies to that interrogation if it is related to potentially criminal conduct.”

Source:

www.garrityrights.org