Investigative Interviewing Techniques
When dealing with financial misconduct, data tells you what happened, but interviews tell you why.
A well-conducted interview helps gather facts, understand motives, uncover collusion and identify control failures. It’s not about accusations, it’s about creating the right environment to encourage disclosure and detect deception.
Key Techniques in Investigative Interviewing
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Technique |
Purpose & Application |
|
1. Preparation & Backgrounding |
Review the subject's role, responsibilities and behaviour history. Tailor questions accordingly. |
|
2. Cognitive Interviewing |
Encourage subjects to recall facts in detail, often through non-linear memory prompts. |
|
3. Behavioural Baseline Establishment |
Begin with neutral questions to understand how the interviewee behaves under normal stress. |
|
4. Open-Ended & Funnel Questioning |
Start broad, then narrow. Avoid leading or accusatory questions early on. |
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5. Active Listening & Silence |
Allow pauses. Silence often prompts the subject to volunteer more information. |
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6. Use of Documentation |
Show documents mid-interview to test consistency or trigger recollection. |
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7. Deception Indicators |
Observe for evasive language, inconsistencies, eye contact issues, or deflection. |
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8. Closure & Confirmation |
Summarize what was said and seek affirmation to avoid disputes later. |
Interview Subject Types & Best Practices
|
Subject Type |
Key Considerations |
|
Whistleblower |
Protect identity, build trust and listen without judgment. Keep records confidential. |
|
Witness |
Separate from other parties to avoid contamination. Focus on facts and timeline. |
|
Suspect |
Ensure legal support present if required. Never threaten. Focus on inconsistencies and motives. |
UAE Context Considerations
- UAE Labor Law: Avoid any coercion or threats that may violate labor rights.
- HR must be present or consulted before interviewing employees under suspicion.
- For regulated entities (CBUAE, SCA, MOEC), interview outcomes may be subject to external scrutiny.
- For expats: Ensure interpreters or cultural mediators are used when required to avoid miscommunication.
Real Case Snapshot
“The Slipped Date” - A Vendor Collusion Investigation Hinged on One Detail
In a leading logistics company, discrepancies were found in invoice approval patterns for warehouse materials. Initial analytics showed the same three vendors were always within a 2% range of each other, raising suspicion of price coordination.
During interviews, the procurement officer claimed the bids were “always submitted independently.” When asked to recall one vendor’s bid timeline, he casually stated, “We usually receive quotes a week in advance before the tender opening.”
That one sentence triggered alarms.
The twist?
As per company policy, quotes were only accepted on the tender opening day, not before.
The audit team verified the email headers and found timestamps from before the opening. It was clear: the procurement officer was coordinating with vendors ahead of time to simulate competition.
Outcome: Termination of the official, legal notice to vendors and overhaul of the bidding system with digital timestamp controls.
Lesson: One seemingly minor contradiction, when asked at the right moment, can unravel an entire fraud scheme.
In the digital age, fingerprints are left behind in emails, servers and cloud apps. Next week, we’ll dive into how digital forensics plays a pivotal role in uncovering misconduct and what mistakes to avoid when collecting electronic evidence.
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