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Charles L. McGimsey, CPA CFE CFF
Numbers Don’t Lie
- CAQ – Fraud Case Study: Kendallville Bank –
Dan Davis
- Court Appointed Accountant
- How would you determine why customers
Forensic Interviews: Plan to Succeed Charles L. McGimsey, CPA CFE - - PowerPoint PPT Presentation
Forensic Interviews: Plan to Succeed Charles L. McGimsey, CPA CFE - - PowerPoint PPT Presentation
Forensic Interviews: Plan to Succeed Charles L. McGimsey, CPA CFE CFF Numbers Dont Lie CAQ Fraud Case Study: Kendallville Bank Dan Davis Court Appointed Accountant How would you determine why customers left? Fraud
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Fraud Investigations
What do they tell me?
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People or Paper
- Who lied? Who knows the source of the lies?
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Completeness Assertion
- Can paper get me home?
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Benefits of Interview Strategy
- Decrease time
- Reduce breadth
- Gain information
- Success over failure
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Elements of Forensic Investigation Plan
- Planning
- Flexibility
- Regular team communication
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State Purpose of Interview
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Different Approaches to Interviewing
- Inside-out
- Outside-in
- Key to non-key
- Non-key to key
- Sequence!
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Set Interview’s Tone Early
- Introductions
- Casual tone
- Listening > Talking
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Establish a Baseline to Gauge Interviewee
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Pay Attention to Verbal and Nonverbal Clues
- Verbal
- Nonverbal
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Other Tactics to Consider
- Concurrent interviews
- Allow silence
- Increase intensity
- Tell me all the details
- Tell me in reverse
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“Leave Door Open” at Interview’s Conclusion
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Hypothetical Case: Stevenson Timber
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Biggest Threat to Internal Control Environment
- Collusion
- Addiction