Weekly Wrap – 27th March 2014


Hi I am Tom McLeod, Managing Consultant of McLeod Governance.

This is what I would be thinking about this week.

Recently I was having coffee with a very senior Audit Committee Chair.

During the conversation our thoughts moved around between corporate governance, internal audit and ultimately we finished in discussions about fraud.

What Does a Fraud Interview Feel Like?

When we were discussing fraud the Audit Committee Chair said to me “what is it like to interview someone in a fraud interview?”

The question was actually quite an interesting one for it struck me that the gentleman, as experienced as he was, had never actually conducted a fraud interview.

The purpose of today’s Weekly Wrap is not so much to run through what a fraud interview is but more so what it feels like.

For me there are there aspects to any fraud interview.

Preparation. Tension. Exhaustion.


Firstly preparation.

Of all the meetings that I attend across my whole career – the ones that I prepare for the most are fraud interviews.

There is no aspect of what I am considering or what I am about to say that is not either pre-planned or scripted.


Tension is the second aspect.

Inevitably there is tension in the room if only because you – as the interviewer – suspect that there has been some fraudulent or malicious behaviour – on behalf of the person sitting opposite you.

If they know that their time is up it just adds to the tension in the room.


And finally it is exhaustion.

There has never been an interview that I have conducted – and I have conducted over 100 over my career – where when I have finished I have not been completely mentally exhausted.

The challenges of interviewing someone suspected of fraud are many and being conscious of the emotions or the demands on you before, during and after is as important as understanding the facts.


McLeod Governance can work with your organisation to get you ready for fraud investigations and to ensure your investigation protocols are of the highest order.

For further information contact us .

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