- NY Credits : 2.0
- TX Credits : 2.0
CPAs and Forensic Accountants are often asked to help attorneys, boards of directors, management, regulators, law enforcement and others to determine the facts surrounding complex financial matters. In a forensic investigation, interviews are critical when determining the who, what, when, where, how and why of a matter under review. This course will outline basic interview techniques that are essential in gathering facts and steering an investigation in the right direction. This course provides a general review of interview techniques for a forensic accountant from a broad perspective. This course is appropriate for the professional at any organizational level.
Upon successful completion of this course, the user should be able to:
identify characteristics of an effective interview;
recognize considerations and proper procedures in gathering, marking, and preserving evidence for admissibility in a legal proceeding;
identify the various types of questions that can be used during an interview;
recognize the possibility and effects of deception on gathering information through interviews;
recognize some 'flags' that the interviewee may be deceptive in her/his response for one reason or another;
identify successful techniques in obtaining and reporting confessions; and
identify appropriateness and dangers of various interview locations.