Interviewing Techniques for
Auditors:
Eliciting Information
Ryan Hubbs, CFE, CIA, CCSA, PHR
Senior Manager, Fraud Investigation & Dispute Services, EY
Introduction
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Definitions
 Interview: A structured question-and-answer
session designed to elicit specific information.
 Fraud examination: A methodology of
resolving fraud allegations from inception to
disposition.
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Methodology
 Fraud examination
methodology
 Interviewing
methodology
Document
examination
Neutral third-party
witnesses
Observation
Corroborative
witnesses
Co-conspirators
Interview
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Accused
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Characteristics of a Good
Interview/Interviewer
 Interview
Thoroughness
 Interviewer
Good listener
Demonstrates fairness
Pertinence
Objectivity
Works informally
Lacks bias
Projects professionalism
Timeliness
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Presents no threat
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Preparation
 Review the case file
thoroughly.
 Review the
hypothesis.
 Learn what
information the
witness has.
 Consider the timing of
the interviews.
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Overview of Question Typology
 Introductory: questions used
to provide an introduction and
get the interviewee to verbally
agree to cooperate in the
interview
 Informational: fact-gathering
that uses open, closed, and
leading questions
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Overview of Question Typology
 Closing: Certain questions are asked at closing
for the purposes of reconfirming the facts,
obtaining previously undiscovered information,
seeking new evidence, and maintaining
goodwill.
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Overview of Question Typology
 Assessment: If the interviewer has reason to
believe the respondent is being deceptive,
certain types of hypothetical, non-accusatory
questions can be posed.
 Admission-seeking: These questions are
reserved specifically for those individuals whose
culpability in misdeeds is reasonably certain.
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