NCJ Number
189288
Journal
White Paper Volume: 15 Issue: 4 Dated: July/August 2001 Pages: 27-29,51,52
Editor(s)
Dick Carozza
Date Published
July 2001
Length
5 pages
Annotation
This article describes interview techniques for fraud examiners.
Abstract
The overwhelming majority of organizational fraud cases involve active participation by the Chief Executive Officer (CEO) and the Chief Financial Officer (CFO). The article presents questions the fraud examiner should ask during an interview with these two officials. First, the examiner should attempt to determine whether the CEO is aware of material fraud at any level of his organization and to assess the risk of his involvement in attempts to obstruct an audit or examination. The examiner should also discuss the CFO position and whether the CEO has any reason to suspect involvement in fraud by the Chief Financial Officer. The article also suggests topics to include in interviews with the CEO's top staff members. Since the CFO is an integral part of the majority of financial statement fraud cases, interviews with the CFO should concentrate on both motivation and opportunity to commit fraud. The examiner's interviews with accounting staff should focus on procedures and controls over assets. Staff members may hold a few pieces of information relevant to a fraud examination, but prior interviews with the senior officials is critical for one reason: they probably did it.