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 Thank a Lawyer for This … Source: A Guide to Forensic Accounting Investigation , Wiley 2006 Seek the advice of legal counsel with regard to my comments and suggestions today. I am not a lawyer.

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 Letter Guayaquil, Ecuador

Bonding Ecuador —Miguel… • 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 People want others to be interested in them ….give them what they want (Attend my session @2019 ACFE Global)

Interrogation Considerations ❑ Ask Questions You ❑ Using a prover Know Answers To ❑ “I want a lawyer” ❑ Use Repetition ❑ Witness ❑ Use Silence statements ❑ Interviewee’s ❑ Tape recording background / views ❑ Notes ❑ Attendees ❑ 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 Foundation The Seven-Step Process Interrogation of an Executive Director

The Seven-Step Process Goals Bonding * 1 Baselining 2 Admissions 3 Removing defenses 4 Steps 5 Confrontation 6 Rationalization Confession 7 Seven Steps to Winning the Confession

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Detroit Investigation Source: Detroit Free Press , March 9, 2018

Admission Source: Detroit Free Press , March 9, 2018

Garrity Source: www.garrityrights.org “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.”