"Fraud-related interviewing discusses the interview process as it related to the fraud investigation, a fraud-related audit, or an inquiry into a reported fraud. The authors contend that the dynamics of fraud itself are inexorably connected to the subsequent fraud interview and ultimately the outcome of the investigation. The interview is not an isolated event but rather a part of the nagare -- a Japanese word meaning "flow"--Of the entire fraud dynamic, from precursors, to the commission of the crime, to closure. In the fraud-related interview, the interviewer connects three different time periods -- the past, the present and the future. The past addresses the dynamics of the individual and his or her subsequent behavior resulting in the commission of the fraud. The forecasting of future events is sought after the successful outcome of the fraud investigation. In the present, the interview seeks to connect the past and the future -- the nagare of all three. In this text, interviews with convicted fraudsters allow the reader to gain an understanding as to how fraudsters deliberate before, during, and after the commission of fraud. Application questions, practical exercises, and additional relevant information further the reader's understanding of fraud-related interviews"--Back cover.