21 Mar Say you were interviewing someone that potentially
Say you were interviewing someone that potentially has committed a fraud in a very small office, which has an owner, a conference room where privacy is possible (no windows and a door), and a few office employees You have been asked by the owner to investigate why the bank account does not reconcile You have reviewed the office controls, including who does what in detail and who signs the checks and who makes the bank deposits, in the office, reviewed the bank accounts and the bank reconciliations, and accumulated some evidence of what appears to be happening and which of the office employees may be absconding with the money Would you do the interviews of the office in the office? If not, where would you do them and why do them there, and how would you go about setting up the interview with the suspected employee without making them suspicious of your intent? Would you involve the owner in any of the interviews, too? Why or why not?
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