Investigative Interviews Conducted by Forensic Accounting and Auditing Professionals

View Sample PDF

Author(s): Joan Fico (University of Delaware, USA)and David William Walsh (De Montfort University, UK)
Copyright: 2023
Pages: 16
Source title: The Past, Present, and Future of Accountancy Education and Professions
Source Author(s)/Editor(s): Nina T. Dorata (St. John's University, USA), Richard C. Jones (Hofstra University, USA), Jennifer Mensche (St. Joseph's University, USA)and Mark M. Ulrich (CUNY Queensborough Community College, USA)
DOI: 10.4018/978-1-6684-5483-1.ch004

Keywords: Accounting & Finance / Business & Management / Business Education / Business Science Reference

Purchase

View Investigative Interviews Conducted by Forensic Accounting and Auditing Professionals on the publisher's website for pricing and purchasing information.

Abstract

Interviews conducted by both forensic accountants and auditors are an important task associated with either role in gathering information that progresses inquiries. Auditors interview clients about the collectability of accounts receivable, or the appropriateness of significant accounting estimates such as goodwill impairment. Forensic accountants interview clients when financial fraud is suspected in cases of asset misappropriation, bribery, larceny, and financial statement fraud. However, training in the task and the literature concerning how the task should be undertaken is disjointed, outdated both by the science and developments in practice undertaken elsewhere. Anecdotally, although new auditors spend nearly twenty five percent of their engagement time performing interviews and partners spend nearly forty percent performing interviews, there is virtually no formal training on how to conduct an interview at the undergraduate and graduate level.

The IRMA Community

Research IRM

Investigative Interviews Conducted by Forensic Accounting and Auditing Professionals

Purchase

Abstract

Related Content

IRMA Sponsors