Conducting Interviews

It is early Monday morning, and Brian is preparing to conduct his first interview as a fraud examiner. He is to meet with Sue, a labourer in the factory his firm is investigating. She is neither a suspect nor thought to be connected with the fraud. Her name simply came up in another investigators interviews as someone who might be able to provide additional insight. They have arranged to meet at Brians office, so he is simply awaiting her arrival.

Hello, he hears someone say through his partially open door. Im Sue.

Come in, he replies, remaining seated behind his large, oak desk.

She enters and takes the empty seat across the desk from Brian.

Let me get right to the point, are his next words.

Are you aware of any reasonably credible or plausible evidence that the allegations of embezzlement at your place of employment are tenable?

After a brief pause and a look of concern on Sues face, Brian asks,

Do you know what embezzlement means?

Yes, replies Sue.

Okay, then, do you know anyone who has embezzled from your employer?

No.

Sue becomes nervous as she sees Brian begin to take

notes on a pad. He continues, Specifically, have you seen Ralph perpetrating fraud?

No.

Are you sure? You know that this is a big deal, he says as he stands and begins to pace around the room.

I cant imagine why anyone would steal from his own company, but he deserves to be caught if he has. Its wrong and bad, and only a horrible person would do something like this.

Im sure.

Have you embezzled?

No, Sue states again.

Well, then, I dont see any reason to continue.

Goodbye.

2) What steps need to be taken before interviewing a person that is not suspected of committing fraud in a company?