Conducting Effective Interviews

⁨Course Description

Conducting Effective Interviews provides a foundational understanding of the professional standards and methodologies used in investigative interviewing. It explores how forensic accountants and auditors can conduct interviews in a structured, ethical, and effective manner to gather accurate and reliable information.

Through practical guidance and proven techniques, this course helps professionals plan interviews, apply effective questioning strategies, and recognize verbal and nonverbal cues. The concepts covered can be directly applied in forensic accounting engagements, audits, and other investigative scenarios.

What You’ll Learn

By the end of this course, you will be able to:

• Understand the purpose, roles, and professional standards governing investigative interviews
• Identify how to develop a structured interview plan, including sequencing and key discussion points
• Apply effective communication techniques to facilitate productive interview sessions
• Analyze interviewee perspectives to improve information gathering
• Evaluate verbal and nonverbal indicators of deception
• Apply proven methodologies for conducting effective investigative interviews

Who This Course Is For

This course is designed for:

• CPAs involved in forensic accounting or investigative engagements
• Auditors performing interviews as part of audit or fraud procedures
• Forensic accountants and fraud examiners
• Internal auditors and compliance professionals
• Financial professionals involved in investigations or risk assessments

Key Topics Covered

• Professional standards governing investigative interviews
• Interview planning, including identifying subjects and sequencing interviews
• Methods and techniques for conducting effective investigative interviews
• Communication strategies and interview facilitation techniques
• Types of interview questions and their appropriate use
• Interviewee perspectives and behavioral considerations
• Verbal and nonverbal indicators of deception
• Techniques for gathering reliable and relevant information

Why This Course Matters

Effective interviewing is a critical skill for accounting professionals involved in audits, forensic engagements, and fraud investigations. Understanding how to plan and conduct interviews using structured questioning techniques helps ensure the accuracy and reliability of information gathered while supporting professional standards and investigative best practices.

Developing strong interviewing and communication skills improves risk assessment, strengthens investigative outcomes, and enhances professional judgment in real-world scenarios.

For additional guidance on professional standards and investigative practices, professionals may refer to resources published by the American Institute of Certified Public Accountants (AICPA).

Explore additional Accounting CPE Courses to further develop your auditing and forensic accounting expertise.

Frequently Asked Questions