Investigative Interviewing: Tips From an Ex-FBI Special Agent

"The next best thing to a confession is a real detailed lie."

I recently had the privilege of hearing Clifford E. Cormany, Jr. speak at one of the regular Lunch 'N Learn sessions hosted by the Forensic and Valuation Services Section of the Georgia Society of CPAs. In his 26-year career with the FBI, Mr. Cormany worked assignments involving criminal investigations, federal violations investigations, and organized crime investigations including public corruption matters, kidnapping, terrorism, and major narcotics cases.

Now President of Investigative & Polygraph Group, Inc., an association of retired FBI agents, Mr. Cormany has served as an expert witness and qualified on numerous occasions in Federal District Court, state courts and in other criminal and civil matters as an expert polygraph witness. At the program I attended, he discussed the role and importance of interviews and communication during financial investigations. Following is a summary of some of the key tips he offered the group:

• Before conducting an investigative interview, prepare yourself on all the important documents and issues.
• Research thoroughly the background of each interviewee. On-line research can be very helpful.
• It's OK to have a listing of questions you want to ask, but don't feel like you have to follow it precisely. Go with the ebb and flow of the interview.
• Make small talk in the early part of the interview...to establish common ground. For ex., where are you from? Do you like to play golf?
• Don't conduct interviews in public, for ex., in a noisy restaurant.
• When you expect the interviewee to be cooperative, it's OK to schedule the session in advance.
• Uncooperative or adversarial subjects should be interviewed on a surprise basis.
• If an interviewee is hostile or uncooperative, say, "OK, I didn't expect you to cooperate with me," and try to keep things moving on an even keel.
• Listen! Let the subject talk when they want to talk.
• Observe and read body language.
• If the interviewee wants a lawyer, friend, or family member present, say, "That's fine, but it won't change what I ask and how I ask it."
• Don't put a time limit on an interview. For ex., don't plan lunch in an hour when the interview may need to go another three hours.
• Don't lose your temper and or allow the interviewee to "get under your skin."
• Don't use ploys, tricks, or lies as an interview strategy. If you're caught doing this, the interviewee will be less likely to cooperate. Say, "I won't lie to you. I may not be able to tell you all I know and may not answer your questions, but I will not lie to you."
• Remember what you already know to be factual or what you think is the truth. Listen to what the subject says that may be different from what you know or think.
• The next best thing to a confession is a real detailed lie.
• Having a witness to the interview may be wise, especially with issues that may be key points in court. Or, after you prepare your interview report, consider having the interviewee confirm its accuracy.
• Well-written interview notes can be later used to prove lies.
• Use a neutral, non-defensive and non-aggressive approach during the interview.
• Seek permission from the interviewee to call them later if needed, and be sure you obtain their contact information.
• Just mentioning the idea of a polygraph exam may cause an uncooperative person to become cooperative and maybe even make a confession.
• Tape recordings can have a chilling effect on the interview. Obtain legal counsel regarding whether or not to record any interview.
• Take notes during the interview and dictate and clean them up within a day or two.
• As a forensic accountant, if you ever feel like you may be "in over your head" as it relates to an upcoming interview...then consider bringing in an expert interviewer, and sooner rather than later.

Comments

[bells]

If you go to http://www.uslaw.com/madoff and type in "cpa" to the search box you can find the names and addresses of over 200 cpas who are listed as Madoff "victims"--are these victims or are these fraudster cpas who steered their clients into this debacle? someone should investigate.

[daniel]

Great tips! I think the summary which applies are most every situation are to make the other person comfortable, always be honest, listen carefully, and be willing to keep asking questions until the answers are fully understood.

[KJ Rodgers]

I think these tips are good for other investigations in life. These tips are rock solid, "The next best thing to a confession is a real detailed lie." Great stuff!

[Jordan]

Very interesting article. These tips are so useful, not just for CPAs. Check out http://www.degreesinbusiness.org

[Syd Bousketi]

Real nice.. Much appreciated. Always loved this type of stuff...

[Investigative Expert]

Research thoroughly the background of each interviewee. On-line research can be very helpful.

[interview techniques]

I think that will help a lot. I realize that yes for me all the thoughts and opinions above is true.

[Serry Turnanien]

These tips are sure to be pertinent, as these are sourced from an ex-FBI agent. Investigation can be done easier and quicker by following these tips.