Interviewing Financially Sophisticated Witnesses

Forensic accountants typically encounter two types of witnesses when investigating suspected fraud. While some witnesses will have little to no financial knowledge whatsoever, others will be far more financially sophisticated. In the case of the latter, it’s important to know exactly how to mine/probe for the information you need in an effective, professional manner. Should this type of witness be involved in fraudulent activity, they will usually know how to avoid incriminating themselves during the interview. As is the case with forensic accountancy across the board, the key to success lies in understanding the mindset of the fraudster, in order to stay one step ahead of them at all times.

Learn how to professionally interview financially sophisticated witnesses with this insightful tutorial. Explore the purpose and potential benefits of witness interviews, along with how to plan and conduct effective interviews. Additional concepts covered include language matching, paralanguage matching, the cognitive interview and how to identify a financially sophisticated witness.