Forensic Accounting

M10 - Inquiry Methods and Fraud Reports


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This academic chapter, "Inquiry Methods and Fraud Reports," focuses on investigating fraud, particularly through interviewing techniques. It outlines the various ways organizations combat fraud, including prevention, detection, investigation, and legal action. The text details the interviewing process, from planning and communication elements to mechanics like introductory, informational, assessment, and admission-seeking questions. Additionally, it touches upon honesty testing methods beyond interviewing and provides guidance on preparing comprehensive and objective fraud reports. The chapter emphasizes understanding an individual's reaction to crisis during an interview and navigating resistance from difficult individuals.

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Forensic AccountingBy Dr Neale G O’Connor