Getting started as a forensic interviewer

Conducting a forensic interview for the first time can be a nerve-racking experience. But with the right tools and resources you can obtain vital firsthand information from those with knowledge of an alleged crime. 

I remember the first time I led a forensic interview. Being suddenly thrust into the high-stakes position of interviewing a key witness alone can be an intimidating, daunting experience. Adequate preparation, a measured approach and an in-depth understanding of the subject will give novice interviewers the skills and confidence needed to gather crucial evidence and move a case forward. In this article, I’ll share the story of my first forensic interview and highlight the tools and resources you need to corroborate evidence, build a comprehensive foundation of alleged fraudulent activity and identify suspects.

Anatomy of the scheme

My forensic accounting team investigated an alleged fraudulent vendor scheme in which a company’s lead accountant was suspected of approving phony vendor invoices submitted by their operations manager. With the creation of what appeared to be legitimate vendors and related invoices, the two employees enriched themselves by falsely billing their company and subsequently pocketing the payments to these fictitious vendors. The scheme went undetected for years as the company’s trusted lead accountant had the authority to approve and account for these payments.

A routine analysis of invoices at several company manufacturing plants by a low-level corporate employee led to the eventual downfall of the duo. Once alerted to the unusual number of invoices paid at one specific plant over several months, senior management began a preliminary investigation, leading to many more unanswered questions and concerns, at which point we received the call for help.

Suddenly promoted to lead interviewer

My team then established a list of key employees to interview. As we planned to travel to several manufacturing plants to conduct employee interviews, I prepared for a role I was accustomed to — supporting interviewer. My boss’ experience of conducting thousands of interviews over his 30-year career contrasted with my roughly two years on the job. My role was to listen, absorb and learn as much as I could all while taking notes and asking the occasional question.

Ushered into a small, empty office, which served as an unofficial file room, we spoke with about a dozen employees. Many were nervous and quiet, while others were eager to speak and overly dramatic. I watched as my boss built a rapport with each person who walked through the door, hoping to gain their trust and comfort. He taught me the importance of tactfully altering your approach for each individual, as personalities can differ greatly. I played my role well, diligently taking notes, chatting with the interviewees and interjecting when necessary. As the interviewees varied in their proximity to the potential scheme, we learned firsthand the potential identities of the employees who may have been at the center of this group. We also heard numerous perspectives on how they might have been able to use their roles as trusted employees to potentially defraud their company. Piecing together responses from the interviewees gave us the full scope of the potential scheme and the estimated millions of dollars that were possibly siphoned from the company over many years.

With luck, we successfully convinced a key player, a low-level staff accountant who was known to be friends with the suspects, to cooperate with our investigation. Members of management and several other interviewees led us to believe that he could have pertinent, unique information. We advised senior management that an immediate interview with this key employee was crucial. However, my boss was leaving the state to attend to another urgent matter. All eyes then turned to me. Management asked if I could lead this crucial interview with just 48 hours to prepare.

Would I be able to get all the information we needed? What if something unexpected happened? I cleared my head and turned to what I knew best: preparation. I researched the interviewee, determined my approach and style, and prepared for the unexpected with facts by my side.

Finding the best approach

Not one to go into an interview blind, I gathered countless details from the manufacturing plant’s management and other employees to learn about the interviewee. I then aimed to build a profile of who would be sitting in front of me. I consulted LinkedIn and Instagram — two sites that could show different sides of a person. I learned where he went to college, the places he’d lived and the extent of his social life. All signs pointed toward a respectful, professional, smart and driven young individual willing to work hard to get ahead.

As I thought deeply about my approach and style, I reminded myself that my main goal was to uncover what he knew about his superiors’ actions. I put myself in his shoes to understand what he might have seen as the alleged wrongdoing took place and how he would respond to being interviewed now. I sympathized with the intimidation and fear he might have felt. Looking at the scenario through his eyes and reflecting on my professional experiences in the workplace led me to refine my own style. As lead interviewer for the first time, I understood that if I wasn’t comfortable asking the questions, he wouldn’t be comfortable answering them. Would I be adversarial, the bad cop? No, my approach in this case would be one of composure, conversation and fact gathering.

As idealistic as I was that this conversation would occur between two mature adults, I also knew of the possibility that the interview could be derailed. He could refuse to answer my questions or be deceptive. In response, I planned to use my greatest tools: facts and evidence. I brought numerous schedules of the alleged financial abuse, which I could tactically use to determine just how compliant and truthful he’d be.

I had facts on my side and knew the case like the back of my hand. With my research, approach and facts fine-tuned and in hand, I met the interviewee.

Diving in and breaking through

I dressed business casual to set the tone of the conversation. My first impression of him was that he was professional, cordial and personable. At the same time, I sensed a small tremble in his voice and locked eyes, indicating he might be nervous about where the conversation would lead. I instantly built a rapport with him. I could slowly see him letting his guard down as he realized that I wasn’t some scary investigator but a like-minded professional here to do a job. As the banter died down, I calmly communicated to him that I was there for one reason: to seek his help. I said that he had the opportunity to do some good and assist him and the company. I hoped to tap into his human nature to want to help and do the right thing.

After getting background information about his role and experiences, I carefully inquired about what he knew of the potential scheme and those we believed to be involved, profoundly aware that the interviewee and suspects were close friends at one point. He was a bit coy, unsure of just how much he should say and what direction the interview may be going. I fed into the generality, attempting to see what he may divulge without being led. By doing this, he disclosed some blunt feelings about his supervisors, admitting that he thought they were poor performers. This admission told me he was feeling more comfortable and, more importantly, that he was being honest. By simply letting him speak openly, without many interruptions, I was able to get a glimpse into his mindset and thinking.

Easing into the discussion of potentially fraudulent activity by the operations manager and lead accountant, he remarked that, as a friend at the time, he didn’t want to stir up any drama by questioning their actions. With this information, I shifted toward the scheme involving fraudulent invoices without naming any specific charges. He claimed ignorance, having no such awareness. Attempting to break this impasse, I showed him a listing of all fraudulent charges invoiced without any notation indicating the charge or purchaser. His reaction could only be described as pure shock, with an unsteadiness in his voice, eyes wide and mouth agape. His body language appeared genuine, and I was confident that his truthfulness would continue. I let him sit with his thoughts for a moment and then asked him to look at the list and tell us anything that could be of help, letting him speak with minimal interruptions. Admitting that he had some idea of the misconduct, he said he felt genuine shock and disgust at the extent of the fraud. Unprompted, he hastily grabbed a pen and made notes next to almost every charge while verbally detailing the background. He had comprehensive, specific insight into the mechanics of the scheme, the fraudulent charges invoiced and how the two employees benefited. His thorough narrative about every charge was a breakthrough and proved invaluable to the case.

Keys to a successful first interview

This experience taught me several important lessons that are crucial for anyone preparing to lead their first forensic interview. The first key takeaway is the importance of thorough preparation and a deep understanding of the subject matter. Familiarizing yourself with the facts and the person you’re interviewing, while anticipating their potential reactions, can significantly enhance the quality of the interview. Additionally, approaching each conversation with thoughtfulness and adaptability — rather than adopting an adversarial stance — helps build rapport and encourages honest, open responses. Even the smallest disclosures, often uncovered through careful listening and tact, can lead to important revelations in the investigation. As you prepare for forensic interviews, remember these principles. They’ll help you navigate challenging situations, uncover critical truths and drive your investigation toward success.

Nicholas DiModica, CFE, CPA, is manager at CBIZ Forensic Consulting Group, LLC. Contact him at nicholas.dimodica@cbiz.com.