Useful presentation for Professionals involved in Fraud Detection , Fraud Prevention and Forensic Audits

1. Investigation Vs
Interrogation
Prepa red b y
CA A nkur Ma nia r
Mem bership No.112204
5 0 t h ICA I F A F P Ba tch held a t S ura t.

2. * Source : The Merriam Webster Dictionary
 Investigation is defined as ‘an act to try to find out
the facts about (something such as a crime or an
accident) in order to learn how it happened, who
did it, etc.’*
 Also it is ‘an act of trying to get information about
(someone who may have done something illegal)’*

3. Investigation
 Investigation is the most crucial element of Forensic
Accounting and Fraud Detection practices and the
detection itself acts as a trigger to conduct investigative
activities. Conversely, the investigation techniques and
tools are extremely useful in detecting fraud or wrong
doing.
 Investigation is a complex & dynamic process involving
many tools, techniques and styles. For each kind of
operation, different investigative styles could be
employed.

4. Structure of an investigative process
• Investigation is a dynamic process and should be free
from established conventions. But, generally the
structure of investigation would include the
following :
Initialisation
Developing a line of action or a detailed plan
Gathering of Evidences
Reporting
Legal Proceedings / Litigation

5. * Source : The Merriam Webster Dictionary
 Interrogation is defined as ‘asking (someone)
questions in a thorough and often forceful way.’*
 The law enforcement agencies usually for the
purpose of eliciting some useful information
subject the suspect to such questioning which is
popularly known as interrogation.
 Interrogation is intense in that the questions put
to the suspect are of a serious nature.

6. Investigation vis a vis Interrogation
 Investigation & Interrogation might sound similar but
they are not the same.
 Investigation is a study of facts, gathering of
evidences, identification of trail & suspects and all
other allied process and procedures which would lead
to the truth being detected or unearthed.
Interrogation meanwhile is one of the components of an
investigative process - wherein a person, usually, but
not always - a suspect - is put to thorough
questioning in order to extract useful information
which would aid the completion of investigation.

7. Investigation vis a vis Interrogation
 Towards the ‘end’ of obtaining effective and
conclusive evidence and getting desired results, one
of the very effective means within an investigation
is interrogation.
 Thus, interrogation in itself is a means to an end
and not the end itself.
 Interrogation in essence is a subset of an
investigation. It is one of the process involved
which aids the investigation which in itself is an
extremely large, dynamic, often complex and time
consuming process.

8. Interview vis a vis Interrogation
 Interrogation is different from an interview in
respect that in case of an interview the
questioning is more often an exercise in
information gathering and is therefore
conducted without any bias towards the
interviewee.
 The interrogation generally deals with the suspect
himself and the line of questioning is more pointed
and the tone – accusatory.

9. Interview vis a vis Interrogation
In case of an interview, the questions can be
divided into :
Introductory
Informational
Assessment
Closing
Admission seeking.
While in interrogation, the pleasantries are done
away with and a certain bluntness is present. The
admission seeking kind of questioning is the most
preferred mode in an interrogation.

10. Characteristics of Interrogation / Interrogator
Characteristics of an interrogation & an interrogator
Interrogator is in control.
Questioning should be structured well and should
be comprehensive.
Efficiency in handling confrontation and hostility
from the suspect.
Strong communication skills and tactfulness to
handle delicate situations.
Ability to remain calm and controlling anger.
Adaptive enough to take different approaches for
different suspects.
Playing the good cop – bad cop routine.
Measured aggression and intimidation.

11. Characteristics of Interrogation / Interrogator
Proper home work and study of the event /
circumstances.
Questioning should be structured based on the study
of event, environment, circumstances and the suspect.
Confidence, self belief and a bit of swagger.
Thinking out of the box, extrapolating facts and
connecting the dots.
Ability to challenge and counter the suspect based on
in depth study of events.
Ability to make out when the suspect is speaking the
truth and when he is bluffing.
Ready with a Plan B, in case Plan A does not prompt
sufficient responses.
Written notes and aid of audio / visual tolls.

12. Signs of Truth / Lie
Vital Signs of Suspect
speaking the Truth
Vital Signs of Suspect
speaking a lie
 Giving quick and spontaneous
answers
 Consistent and strong denial
 Cooperation with respect to
questions put forward and
answering properly.
 Direct eye contact and overall
hands and body demeanour which
is relaxed.
 Hesitancy in answers & large
periods of thoughtfulness for
reconstruction of events.
 Attacking the interrogator by
speaking harshly and abusively.
 Maintains hostility with the
interrogator & refuses to cooperate.
 Inconsistent description and
mismatch in chronology while
narrating events and happenings.

13. Conclusion
Investigation is a comprehensive and often an exhaustive
process which includes lots of tools and techniques.
It is a fact finding mission designed to achieve the ultimate
objective of finding the truth or the guilty party or even the
modus operandi of the fraud or crime.
An important tool within the investigative process is
Interrogation. The Interrogation tries to corner the suspect
into admitting his guilt by subjecting him to a often
gruesome rounds of questioning. The proving of guilt beyond
any reasonable doubt is the objective which an interrogator
strives for.

14. Quotes on Investigation
“Investigation may be likened to long months of
pregnancy, and solving a problem to the day of birth.
To investigate a problem, is indeed, to solve it.”
Mao Tse Tung, the founding father of China.
“Skepticism and doubt lead to study and
investigation, and investigation is the beginning of
wisdom.”
Clarence Darrow, famous American Lawyer.

15. Thank You