Interviewing - An Investigative Technique Used by Forensic Accountants

Professional accountants involved in forensic accounting activities use interviewing like a very common and useful source of knowledge. Accountants need to have the ability to interview different subjects like key personnel’s, clients, or anyone who is direct and indirect involved in the case, in order to acquire knowledge and obtain information that could identify key issues of the investigated aspects. Through successive questions addressed to the persons who have knowledge of events, people, evidence and other details surrounding a case, the accountants obtain sources of evidence, and clarify some aspects with the purpose to put all the pieces together. This study will be a qualitative research based on the literature survey that has the purpose to explain the importance of interviews like necessary tools for forensic accountant’s activity. The research results in conclusions that contribute to help the professional accountants in engagements that will determine the facts surrounding complex financial matters.