Bridging the language gap

When fraud examinations cross borders and cultures, interpreting services are crucial. Here you'll learn what to do before, during and after an interaction with a foreign-language speaker and how to effectively communicate through the use of an interpreter.

In 2011, I spent the summer working at a CPA firm in Asunción, Paraguay. During my stay, I visited clients in Ciudad del Este — a Paraguayan city at the tri-border of Paraguay, Brazil and Argentina. Fraud and corruption plague this city more than any other in Paraguay; it's known for drug trafficking, smuggling and organized crime. Locals know that as goods cross the "Friendship Bridge" into Brazil, smugglers often bribe the border officials to avoid paying taxes. Visitors, like myself, can feel an air of corruption throughout the region.

Certified Fraud Examiners are positioned to lead the global fight against fraud and corruption, but many only speak one language. How can we conduct high-quality, global fraud examinations given the language gap? How can we operate effectively in cultures so different from our own? Professional interpreters bridge this gap and make global fraud examinations possible. In our globalized economy, CFEs must learn to leverage this additional member of their engagement teams.

The tips I'll offer in this article come from my own training as a provisional courtroom interpreter and my experience serving Spanish- and Portuguese-speaking clients. My goal is to help fellow CFEs understand the crucial role that professional interpreters play in conducting high-quality, global fraud examinations.

(Throughout this article, "client" will refer to counsel, management and the subjects who have limited language proficiency.)

Interpreting services

It's impossible to conduct high-quality fraud examinations without excellent communication between you and a client with limited language proficiency.

Clear communication allows you to understand the context of a fraud allegation, the complexity of interpersonal relationships at an organization, the completeness of a policies-and-procedures manual, eyewitness accounts and remorseful confessions from fraud perpetrators.

Using a well-trained interpreter is crucial when the client doesn't speak the same language or when the level of language proficiency is low enough to create a risk of miscommunication. Failure to clearly communicate leads to mistrust and frustration, or even poor investigative results and a violation of the ACFE's Standards of Professional Conduct.

When you're looking to hire an interpreter, select one who's familiar with investigative matters. To an untrained bilingual person, or even to an interpreter not trained in investigative dialogue, interpretive error can be devastating to a case — the risk of miscommunication is greater when the interpreter isn't professionally trained. Consider the interactions between a CFE and client in Scenarios 1 and 2, which show distortions that untrained interpreters can cause during important client interactions.

Scenario 1

CFE to interpreter: "Can you ask him when he first noticed that the deposit bag was missing?"

Interpreter to client (in Spanish): "He wants to know when the cash was stolen."

Client to interpreter (in Spanish): "I don't know when the cash was stolen; I'm only responsible for depositing checks."

Interpreter to CFE: "He says he doesn't know."

In Scenario 1, the CFE missed an opportunity to examine the client about the deposit bag's missing checks because the interpreter substituted the words "deposit bag" (containing both cash and checks) for the word "cash," which is outside of the client's responsibility. Because of this interpretive error, the client's response becomes misleading. Also, because the CFE doesn't speak Spanish, he doesn't even know the interpreter has made a critical interpretive error.

Scenario 2

CFE to Spanish-speaking client: "How do you explain your department's increase in gross profit over the last five years?"

Interpreter to client (in Spanish): "How do you explain your department's increase in profit over the last five years?"

Client to interpreter (in Spanish): "Well, our sales have been really strong, and we've been cutting some of our general and administrative expenses in order to save costs."

Interpreter to CFE: "He says that the sales department has been very successful and that they've been reducing general and administrative expenses."

In Scenario 2, the CFE is examining the department's suspicious increase in gross profit. The CFE knows that gross profit is calculated as sales minus cost of goods sold, and he suspects that certain product costs have been capitalized to reduce the department's costs of goods sold. However, the interpreter uses the word "profit" instead of "gross profit," which leads the department head to address certain expenses (general and administrative) that don't affect a gross profit calculation.

To CFEs, words like "deposit bag" and "gross profit" are part of our everyday vocabulary. However, these words might be obstacles to unqualified interpreters that compromise the integrity of fraud examinations and place CFEs' reputations at risk.

Using a well-trained interpreter is crucial when the client doesn't speak the same language or when the level of language proficiency is low enough to create a risk of communication.

Before you confirm that there's a need for interpreting services, you're responsible for identifying the client's native language. This sounds obvious, but it can actually be quite tricky. Take the French language, for example. French is spoken differently in various parts of the world — a French citizen from Canada doesn't use the same vocabulary as a French citizen from Belgium. Haitian Creole also can sound similar, but it isn't the same as French.

Even dialects within a country might be different. In Spain, Spanish is the most commonly spoken language, but Catalan, Basque and Galician — all official languages in that country — have unique vocabularies and cultures. Your failure to identify a client's dialect can lead to critical misunderstandings because of numerous false cognates — same words that have a completely different meaning depending on the dialects.

Once you've identified the proper dialect, assess the need for an interpreter during the first interaction with the client:

1. Ask the client if he or she needs an interpreter. Be mindful, however, that this question can trigger confrontations in certain cultures. Handle the subject gently to ensure open communication during the interview.
2. Ask technical, open-ended questions (requiring more than just a "yes" or "no" answer) and gauge the client's response.
3. Ask the client to repeat something you said in his or her own words.

After you ask one or all of these questions, use this three-level scale to determine the client's need for interpretive services:

Level 1: Both conversational and technical language skills are weak.
Level 2: Conversational language skills are strong, but technical language skills are weak.
Level 3: Both conversational and technical language skills are strong.

Elect to use an interpreter if the risk of miscommunication is great enough to render the conversation ineffective or misleading. If you assess a client at Level 1 or Level 2, you should typically engage a professional interpreter.

Review your professional standards with interpreters. They're often subject to codes of professional standards, which can include confidentiality, impartiality and conflict-of-interest requirements. During the interpreting session, the interpreter will have access to sensitive financial, legal, personal and business information, so you should require the interpreter to sign a confidentiality agreement.

Tell the interpreter that the upcoming encounter with the client could be tense, emotional or adversarial. Brief the interpreter on the intended subject matter and familiarize him or her with technical words, expressions and concepts.

Remind the interpreter that he or she should relay everything the client shares, including profanity, sexual terms and emotionally charged language. You must understand the client's speech and intent, so the translator shouldn't omit any language relayed back to you just for the sake of appearing professional.

In face-to-face settings, never leave an interpreter alone with the client because you might miss important information. An interpreter is only necessary when you and the client are speaking with each other; so you and the interpreter should arrive and leave together.

The interpreter should stop proceedings and inform you of any mistakes he or she has made while interpreting — for example: word uncertainty, the client is speaking too quickly or the interpreter has become too fatigued to provide an accurate translation.

Decide between one of two modes of interpreting — simultaneous or consecutive. Simultaneous interpreting — the most common (but most difficult) — involves the interpreter simultaneously listening and speaking without interruption. This is the kind of interpreting CFEs can expect to use in court, conferences and other live events.

Consecutive interpreting is best for small groups or one-on-one encounters because the interpreter waits until the conversation has paused before relaying meaning to non-native speakers. It's more conversational and is often used during interviews, depositions and attorney-client meetings. If you've decided to use the consecutive interpreting mode, allow for twice the amount of time.

Communication tools

This list of tips will help you learn how to communicate through the interpreter.

Tip 1

Give a culturally appropriate introduction. If your client's custom is a handshake, give a handshake. If it's a bow, bow. This will build trust and understanding with the client without needing interpretation.

Tip 2

If you haven't already done so, consider restructuring the physical environment (chairs, tables, etc.) to facilitate communication. For example, you can conduct a one-on-one interview in a triangle formation with all three participants equidistant from each other. Group interviews can be conducted in a circular formation, with the interpreter seated next to the CFE and positioned to interpret all communication within the group.

Tip 3

As you begin the interview, speak directly to the client and avoid asking the interpreter to relay your message. For example, don't ask the interpreter to ask the client about the missing deposit bag; ask the client directly. This helps ensure that you're maintaining control of the interview — not the interpreter. Likewise, the interpreter should retain the client's use of pronouns and point of view. For example, the interpreter would relay to you, "I didn't steal the deposit bag," instead of, "He says that he didn't do it." This method results in greater interpreting accuracy.

Tip 4

As the interview progresses, continue speaking clearly in a conversational pace, recognizing that the interpreter is both listening and speaking at the same time. If using the consecutive mode of interpreting, pause at the end of each statement to give the interpreter time to communicate. If the client repeatedly gives long-winded answers, respond in two ways:

1. Ask the client to cut dialogue into shorter segments.
2. Reevaluate your word choices, and begin asking "yes" and "no" questions. This allows the interpreter to stay focused and relay meaning with a high level of accuracy.

Tip 5

We often view others through the lens of our own cultural upbringing, but you must remember that the client's beliefs, values and norms may be quite different from your own. When you frame your interaction and dialogue with the client, consider his cultural context and how that culture affects his behavior. For example, in some cultures, sustained eye contact during an interview can be viewed as aggressive. In other cultures, it's viewed as evidence of attentive listening.

Tip 6

Recognize that a skilled interpreter will also convey tone, voice fluctuations, speed, volume, emotion and other qualitative characteristics of the speaker's voice. They do this, of course, because these speech patterns convey meaning just as words do. Preserving them in the target language ensures higher interpreting accuracy.

Tip 7

Recognize that sometimes the interpreter might wish to speak as the interpreter and not as the client. He or she might say, "This is the interpreter speaking; may I ask the client to repeat his or her response?" The interpreter is obligated to make this form of interruption when he or she is unable to understand a word or phrase and needs clarification. The interpreter must notify you before asking for these repetitions or clarifications because no dialogue should take place between the interpreter and client without the CFE's direct prompting.

What you communicate during an interaction is just as important as how you communicate it. Here are some additional tips to help you know what you should and shouldn't communicate through the interpreter.

Tip 1

Explain your role as a CFE and the role of the interpreter. Explain that the interpreter is bound by his or her own code of professional conduct, and all communications between you and the client will be confidential. This should reduce tension and allow for more open communication. Share the purpose of the meeting with your client, just as you would in any other information-gathering or admission-seeking interview.

Tip 2

Avoid communicating acronyms, such as MXN, AR, AP and JIT through the interpreter because they increase the risk of miscommunication. Instead, say Mexican peso, accounts receivable, accounts payable and just in time.

Tip 3

Avoid using idioms. Native English speakers probably understand complex idioms such as, "To let the cat out of the bag," "Fit like a glove," or "Turn a blind eye," but even skilled interpreters might not be able to translate them correctly.

Tip 4

Avoid words that represent complex ideas because they don't translate well. Use simple and precise words. For example, the word "trade-off" is especially difficult to translate because you must often describe or exemplify it through a scenario. "Trade-off" also implies that the person making a decision adequately assesses advantages and disadvantages, which further complicates the ability to translate the word. Words that can't be easily translated create what linguists call lexical gaps — situations in which one-to-one equivalents in the target language don't exist.

Tip 5

Also avoid concepts that don't translate. While working in Paraguay, I learned that some accounting terms don't translate into other languages. "EBITDA" — the earnings metric that stands for, "Earnings Before Interest Taxes Depreciation and Amortization" — is unique to U.S. accounting standards. This term won't translate into other languages because International Financial Reporting Standards (IFRS) — the accounting standards that your client likely uses — doesn't use this metric in financial reporting. Also, units of measurement and temperature can be difficult to translate on the spot. For example, the U.S. uses miles, pounds and Fahrenheit; much of the world uses kilometers, kilograms and Celsius.

Tip 6

Avoid all unnecessary chatter. The interpreter's job is to interpret every spoken word during an encounter, including side comments about the witness' credibility and bouts of whispered frustration. Avoid speech that's meant to exclude the client. The interpreter should translate all communication during an encounter.

Debriefing the interpreter

After you've interviewed your client, take a moment to discuss the quality of communication with the interpreter. The interpreter is prohibited from answering subjective questions such as, "Do you think he's lying?" or "Do you think she was drunk?" But the interpreter can tell you if the client used sarcasm to avoid a subject or slurred his or her words.

Also, ask the interpreter if he felt he didn't adequately relay any parts of the interpretation. This ensures that your understanding of what the client said, and how he said it, matches what the interpreter intended to relay.

Your feedback to interpreters will reinforce their good practices. Most professional interpreters want to know what they did well and how they can improve. Also, if you have additional interviews scheduled, consider working with the same interpreter with whom you've already built a rapport.

Building a symbiotic relationship

Using professionally trained interpreters comes down to one thing: minimizing the risk of miscommunication. Miscommunication can still occur even when everyone speaks the same language. But the role of the interpreter is unique — they bridge cultural and linguistic gaps.

Mitchell R. Davidson, CFE, CPA, CMA, CIA, is a senior consultant with Navigant Consulting Inc. in Phoenix, Arizona. His email address is: mitchell.davidson@navigant.com.