It's a non-threatening, non-accusatory interview used to clear an interviewee or pursue a confession.

You should decide this on a case-by-case basis. Examiners and attorneys bring different but complementary perspectives and skills to a case. They often work together to resolve a fraud case. Fraud examiners are often more experienced than lawyers at building rapport, looking for signs of deception, and probing a witness to determine the truth. An attorney, according to a recent article in Fraud Magazine, "should never act as an investigator for a matter in which they may represent a party in court, as they may be called as a witness."

IAS can help you identify, deter, investigate and resolve fraud in your company. We can audit your internal controls, create a loss prevention and internal audit program, conduct loss prevention workshops, and most importantly investigate suspected fraud.

Our investigations can obtain signed confessions, restitution and even prosecutions.

Here are six signs that billing fraud could be taking place at your company:

Not surprisingly, small and medium-sized businesses are at greater risk from invoice fraud than large companies.

Here are four tools and techniques for preventing invoice fraud:

Three-way matching – match the invoice, purchase order and receiving report to validate the purchase details before issuing a payment.

Segregate duties – ensure that no one is given authority to carry out two or more conflicting sets of responsibilities.

Track invoice activity – cloud-based invoice tracking systems allow you to view invoice volume and status and address bottlenecks in real time.

Automate – automate the accounts payable process to eliminate manual intervention, thereby saving employee time and reducing errors and fraud risk.