| Course | ACC 425 Interview Techniques/Legal Aspects Fraud |
|---|---|
| Module | Module 2 |
| Paper type | undergraduate fraud interview planning assignment |
| Length | About 1,020 words, 6 pages |
| Format | APA 7 student paper |
| School | Southern New Hampshire University |
| Program | BS Accounting |
| Updated | October 2026 |
Free sample paper for ACC 425 Module 2
Seven Conversations in Order: An Interview Plan for a Produce Kickback Investigation
[Student Name]
Southern New Hampshire University
ACC 425: Interview Techniques and Legal Aspects of Fraud
Module Two Assignment
[Instructor Name]
[Date]
The organization, setting and figures below are a composite written as a model document. No real employer, client, colleague or patient is described.
Seven Conversations in Order: An Interview Plan for a Produce Kickback Investigation
Introduction
Document analysis at the Iowa grocery wholesaler has established that the share of produce bought from one Texas broker rose from 12 to 41 percent over three years, at prices averaging about 7.5 percent above USDA terminal market reports, and a bank record obtained through the tipster shows monthly payments of $9,500 from the broker to a consulting company owned by the produce buyer's brother-in-law. The next phase is interviews. This assignment plans them: who, in what order, for what purpose and under what conditions, so that each conversation adds evidence and none alerts the buyer prematurely (Golden et al., 2006).
Interviewees, Objectives and Documents
Table 1. Interview Plan
| Order | Interviewee | Role | Objective | Documents in hand |
|---|---|---|---|---|
| 1 | Produce receiving supervisor | Neutral | Learn how broker shipments compared with others in quality and rejections; learn who could override rejections | Receiving logs; rejection reports by vendor |
| 2 | Accounts payable clerk | Neutral | Confirm how broker invoices were approved and whether the buyer handled them personally | Invoice approval trail |
| 3 | Two store owners who complained about prices | Neutral, external | Document price complaints and any comments the buyer made | Complaint emails; price lists sent to stores |
| 4 | Purchasing director | Corroborative | Learn what the buyer said about the broker, what approvals the director gave and whether competitive quotes were required | Vendor selection policy; approval emails |
| 5 | Broker's former bookkeeper | Possible insider | Confirm knowledge of payments and their purpose; identify other records | Bank record supplied; payment schedule |
| 6 | Buyer's brother-in-law | Possible co-conspirator | Through counsel only; determine services, if any, his company provided | Corporate filings; payment schedule |
| 7 | Produce buyer | Subject | Obtain his explanation and, if warranted, an admission | All of the above |
Why This Order
The first three interviews involve people with useful information and no apparent stake in the scheme. They establish how purchasing and receiving actually work, which allows later answers to be tested. The receiving supervisor matters especially: if broker shipments were rejected less often despite quality complaints, that suggests pressure from the buyer.
The purchasing director comes fourth because he is close to the buyer and could warn him, whether deliberately or not. By the time he is interviewed, the examiners will know what the records and neutral witnesses show, so his account can be evaluated against them. Kranacher and Riley (2019) emphasize that moving from the outside in limits the chance that the subject learns of the investigation before evidence is secured.
The former bookkeeper is likely the anonymous tipster and may have documents. She is outside the company and may face legal exposure herself, so counsel will be consulted on the approach. The brother-in-law is approached only through counsel, because his company received the payments and he may be a co-conspirator with every reason to warn the buyer. The buyer is last. Seven interviews over roughly two weeks keeps the window in which word could spread as short as practical, and the schedule clusters the first four into three days.
Logistics and Documentation
Each interview will be conducted by two people: a forensic accountant who leads and the company's human resources director, who takes notes and serves as a witness. Interviews will be held in a conference room in the administration building, away from the purchasing office. Notes will be typed into a memorandum the same day, signed by both interviewers and stored with the investigation file. The company's policy prohibits recording employee interviews without consent, and the examiners will follow it. Interviews will begin with open-ended questions inviting a full narrative before specific questions, and the interviewers will avoid revealing what the documents show until the witness has given an account, an approach supported by research on the cognitive interview, which Memon et al. (2010) found increases correct details recalled without a meaningful increase in errors.
Legal and Policy Constraints
The receiving supervisor is salaried and not covered by the warehouse union contract, but one warehouse lead who may be interviewed later is a union member. If he reasonably believes the interview could lead to discipline and asks for a union representative, the company must allow one or end the interview. The buyer is a salaried manager without that right. All interviewees will be told that the company is reviewing purchasing practices, not that a particular person is suspected, and they will be asked to keep the conversation confidential, without threats.
Contingencies
Interviews rarely go exactly as planned, so the plan sets responses in advance. If a neutral witness volunteers that the buyer has asked about the investigation, the examiners will stop scheduling corroborative interviews and move immediately to secure the buyer's records. If the purchasing director admits approving the broker without competitive quotes because the buyer insisted, his interview becomes a source of corroboration rather than a risk, and its notes will be shared with counsel the same day. If the former bookkeeper declines to talk, the examiners will rely on the bank record she supplied and seek the broker's records through counsel. And if any witness becomes visibly distressed or asks for a lawyer, the interview will pause. Preparing these branches ahead keeps the team from improvising under pressure, which is when mistakes that damage later legal use usually happen.
Conditions for Interviewing the Subject
The buyer will be interviewed only when four conditions are met: the price analysis and payment records are complete, at least two witnesses have described the buyer's role in broker approvals, counsel has reviewed the plan and the company has secured the buyer's email and purchasing records. Until then, any contact with him will be routine business.
Conclusion
The plan sequences seven interviews from the most neutral witnesses to the subject, gives each a specific objective and document set, uses two interviewers and same-day memoranda, respects union and recording rules and sets clear conditions for the final interview. It builds the evidence step by step and minimizes the chance that the buyer learns of the investigation too soon. It also leaves a written record of why each step was taken, which counsel will need if the matter reaches a courtroom.
References
Golden, T. W., Skalak, S. L., & Clayton, M. M. (2006). A guide to forensic accounting investigation. Wiley.
Kranacher, M.-J., & Riley, R. A. (2019). Forensic accounting and fraud examination (2nd ed.). Wiley.
Memon, A., Meissner, C. A., & Fraser, J. (2010). The cognitive interview: A meta-analytic review and study space analysis of the past 25 years. Psychology, Public Policy, and Law, 16(4), 340-372. https://doi.org/10.1037/a0020518
What the ACC 425 Module 2 instructions ask for
The Module Two assignment in ACC 425 usually asks you to plan the interviews in a fraud investigation described in a case. Expect to identify everyone who may have relevant information, classify each as a neutral third party, corroborative witness, possible co-conspirator or subject, set an objective for each interview, list the documents to review beforehand or show during the interview, and sequence the interviews. Most versions also ask about logistics, such as who conducts the interview, where, how it is documented and whether it is recorded, and about legal or policy constraints. Justify each choice, especially the order, by explaining what each interview should establish before the next one begins.
How this ACC 425 Module 2 interview planning assignment example is built
The sample plans seven interviews. The receiving supervisor and the accounts payable clerk come first, as neutral witnesses with knowledge of produce quality and broker invoicing. Two store owners who complained about produce prices follow, then the purchasing director, who approved the buyer's vendor choices. The broker's former bookkeeper, likely the tipster, is interviewed by phone with counsel's guidance. The buyer's brother-in-law, whose company received the payments, is approached only through counsel. The buyer is last. Each has an objective and document list. Logistics specify two interviewers, private rooms away from the buyer's office, contemporaneous notes, no recording under company policy, and a union representative for the warehouse witness if requested.
Where the ACC 425 Module 2 rubric puts the points
Rubrics for the ACC 425 interview planning assignment typically score the identification and classification of witnesses, the objectives, document preparation, sequencing, logistics and the written justification. Top papers give every interview a specific objective tied to the evidence, sequence interviews to build knowledge while limiting the risk of alerting the subject, and plan documentation that would hold up later. Graders reward attention to legal and policy constraints, such as union representation rights and recording rules. Common deductions include interviewing the subject early, objectives such as learning what happened that are too vague to guide questions, and plans that ignore who will take notes or how statements will be preserved.
ACC 425 Module 2 help: the mistakes that cost points
Interview plans usually lose points for vague objectives, for treating every witness the same and for skipping the practical details that determine whether evidence is usable later. Another frequent gap is overlooking the risk that a witness close to the subject will warn him. If your case involves a public employer, a union workforce or witnesses outside the company, the constraints change and the plan should reflect them. For each interviewee, complete one sentence: by the end of this interview I will know whether; if you cannot finish it, the interview is not yet ready to schedule. The same discipline makes the final report easier, because each memorandum will already state what the interview was meant to establish.
Get ACC 425 Module 2 written to your instructions
Send the ACC 425 Module 2 case and instructions. The paper will identify interviewees, set an objective and document list for each, justify the sequence, plan logistics and documentation and define when to approach the subject. There is no fee for a first request, which usually takes two days. The paper above is an original model document written by our desk, not a submitted student paper and not an official Southern New Hampshire University document.
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ACC 425 Module 2 questions, answered
Where can I find a free ACC 425 Module 2 interview planning sample?
This page shows a full ACC 425 Module 2 interview plan for a kickback investigation with objectives, sequence and logistics.
How should fraud interviews be sequenced?
Generally from neutral third parties to corroborative witnesses, then possible co-conspirators and finally the subject, so knowledge builds and the subject is approached with the facts in hand.
Should two people conduct a fraud interview?
Usually yes. One leads the questioning and the other takes notes and can serve as a witness to what was said, which strengthens the record.
Can a union employee have a representative in an investigatory interview?
In the private sector, a union employee may request a representative in an investigatory interview the employee reasonably believes may lead to discipline.
Should fraud interviews be recorded?
It depends on company policy, state law and strategy. Many investigators rely on contemporaneous notes and signed statements; any recording must comply with consent laws.