Interviewing Strategies for Auditors, Forensic Accountants, and Others Looking for Fraud

This study examines research on interviewing techniques that have proven effective in searching for fraud and accounting irregularities and misstatements. The study provides an update on recent academic literature and compares approaches. The research question addresses which key interviewing techniques have been used to obtain the information needed most effectively. A list of interviewing techniques is developed and provided for use by auditors, forensic accountants, and others. Effective interviews enable investigators to substantiate documentary and electronic evidence, identify contextual details, and evaluate explanatory narratives. If done well, an interview can be the most useful device for obtaining accurate and reliable information in an investigation.