Advanced Interview Techniques Tom Golden, CFE, CPA Partner - - PowerPoint PPT Presentation
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
Tom Golden, CFE, CPA Partner (retired), PwC Friday, April 12, 2019 San Antonio ACFE Annual Fraud Conference
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
A conversation with a purpose And that purpose is to gain information
Confrontational meeting with the
confession Your job is to craft a persuasive argument rather than precise questions
16
Guayaquil, Ecuador
(Attend my session @2019 ACFE Global)
People want others to be interested in them….give them what they want
Ecuador—Miguel…
❑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
TARGET
(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?
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 Admissions
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Sequel Due Out JULY 2019
Source: Detroit Free Press, March 9, 2018
Source: Detroit Free Press, March 9, 2018
“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
questioned by the government; therefore, the Fifth Amendment applies to that interrogation if it is related to potentially criminal conduct.”
Source: www.garrityrights.org