Question master

Interviewing witnesses and suspects is a vital part of evidence gathering in a fraud investigation. Christopher Osborne , a forensic accountant with PKF Accountants and business advisors, currently on secondment to the Serious Fraud Office, highlights some useful techniques.

Christopher Osborne LLB ACA can be contacted on tel: +44 (0) 20 7065 0031; email: christopher.osborne@ uk.pkf.com

The interview framework

Organisations may have procedures and systems in place to minimise the threat of fraud but what happens when controls are circumvented?