Victim Statement and Evidence Gathering

Interviewing Victims in Forensic Accounting

Forensic accountants typically encounter two types of witnesses when investigating suspected fraud. Some witnesses may have little to no financial knowledge, while others will be more financially sophisticated. In the case of the latter, it is essential to know how to probe for the information you need in a professional and effective manner. If a financially sophisticated witness is involved in fraudulent activity, they will often know how to avoid incriminating themselves during an interview. As with all areas of forensic accountancy, success depends on understanding the mindset of the fraudster to stay one step ahead.

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This Victim Statement and Evidence Gathering module teaches how to conduct professional victim interviews and effectively interview financially sophisticated witnesses. Explore the purpose and potential benefits of witness interviews, along with techniques to plan and carry out structured and thorough interviews. Key topics include language matching, paralanguage matching, cognitive interviewing methods, and strategies to identify and handle financially sophisticated witnesses, ensuring that vital evidence is accurately collected and documented.