Fraud Examination 5th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht, Mark Zimbelman

Exercise 35

You manage a division that recently discovered a suspected fraud involving accounts receivable. For the past week, you and the internal auditors have been collecting documents, gathering information, and quietly interviewing personnel. It is now time to interview the suspect, who is your accounts receivable manager. She has access to cash receipts and the accounts receivable ledger and has allegedly stolen $4,000 over the last year by writing off small accounts as uncollectible.
Pair up with another student in your class. One of you should take the part of the interviewer; the other, the role of the suspect. Develop a brief outline on how you will conduct your interview. Remember that your task as the interviewer is to remain in control of the interview, but at the same time be sympathetic and understanding. If deemed appropriate, prepare a short written confession statement like the example given in the chapter. Swap roles after the first interview and apply what you learned in a second interview.