Fraud is a major concern and costs businesses in both time and money. Allegations must both be effectively investigated and reoccurrences prevented. This book combines academic research with practical experience in undertaking forensic investigations. The book seeks to highlight the importance of the investigative interview and why it should always be at the heart of all investigations. An investigative interview can take place with either witnesses or suspects as the fundamental approach remains the same. This book describes the additional work that needs to undertaken for suspect interviews including interviews with resistant interviewees. It explains the reasons why a collaborative interviewing approach using people-skills such as rapport is a more successful as well as a more professional approach. Such an approach also minimizes the dangers of false confessions and complaints. The book explains why evidence gathering and evaluation provides the basis for the questioning and why there is always a need to maintain professional skepticism. How evidence should be used in a tactical manner is described in the book, as is the research on lie detection. Some practical advice is given on how to spot detection and use evidence to achieve this. This book also explains the common law legal principles and the salient matters that arise during an interview and define the interview's purpose. It discusses preplanning objectives and understanding what is to be achieved. The book looks in detail at human psychology to understand why concepts such as cooperation and prosocial activities are essential in building relationships. It also takes a detailed look at memory and how to maximize recall. The subject of emotion is covered in detail and emotion's influence on decision-making processes. The heuristics and biases literature explains the systematic shortcomings inherent in all humans. Understanding why people commit crime and understanding the importance of clusters of warning signals is also covered. Some reasons for understanding why employees can be the best deterrent in organizations because of a sense of fairness are discussed. The book explains a non-confrontational investigative interviewing technique and its use, especially in fraud investigations in the commercial sector. No other book describes this type of investigative interview approach in this detail while also placing it in the context of the investigation itself. This book will allow investigators to fully grasp the importance and significance of the investigative interview as well as preparing them completely for their role as interviewers.