When business owners suspect that an employee is stealing assets or manipulating financial results, it’s time to call a fraud expert to investigate. Although the complexity of the incident will determine the investigation’s scope, there are 3 steps experts follow to build a fraud case that can stand up in court. Conducting interviews Fraud interviewers know how to spot warning signs, detect deception and pin down suspicions when talking with suspects and their coworkers. But they usually start with management interviews, by asking owners, executives and audit committee members what they know about: Possible fraud ploys, The company’s fraud risks, and Internal controls that have been implemented to mitigate specific fraud risks or to generally help prevent, deter and detect fraud.  An expert may interview not...