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FORENSIC-ACCOUNTING5 MIN READ

Interview Without Telegraphing the Theory

Conduct an initial process interview using neutral sequencing, record-based questions, and non-accusatory language.

Dana DA Accounts Payable supervisor P Process R Records A Anomaly The interview 20 sec The pressure point You found three vendors sharing one bank account. Dana supervises AP but is not yet a subject. You need facts without telegraphing the theory. The wrong opening can disclose the allegation before records and ordinary explanations are locked down. 3 vendors share a bank account $412k paid through the shared account

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