Fraud Related Interviewing(1st Edition)
Authors:
DON Rabon, Tanya Chapman
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ISBN: 9781594607066, 1594607060
Book publisher: Carolina Academic Press
Book Summary: Fraud-Related Interviewing concerns itself with the interview process as it relates to the fraud investigation, a fraud-related audit, or inquiry into a reported fraud. The authors' position is that the dynamics of fraud itself are inexorably connected to the subsequent fraud interview and ultimately the outcome of the investigation. The interview is not an isolated event but rather a part of the nagare, (a Japanese word meaning "flow") of the entire (in this case) fraud dynamic from precursors, to the commission of the crime, to closure. In the fraud-related interview, the interviewer connects three different time periods--the past, the present, and the future. The past addresses the dynamics of the individual and his or her subsequent behavior resulting in the commission of the fraud. The forecasting of future events is sought after successful outcome of the fraud investigation. In the present, the interviewer seeks to connect the past and the future--the flow, if you will, of all three. The text utilizes interviews with convicted fraudsters to allow the reader to gain an understanding as to how fraudsters deliberate before, during and after the commission of fraud. This understanding is further enhanced within the text via application questions, practical exercises and additional relevant information.
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