and they may prefer to inform authorities about the people they are hiding rather than be implicated in a scheme. Practitioners will need to be familiar with the laws related to conducting interviews with targets and non-targets, especially when working with authorities in foreign jurisdictions.70 Some jurisdictions, for example, require that all statements be taken through a formal hearing. Others permit a range of interview options, such as routine questioning of witnesses by law enforcement (no formal or verbatim record), written statements, video or audio recordings of statements with warning to the interviewee, or recorded statements under oath. Thorough preparation is essential to conduct a successful interview, including having a complete understanding of all the evidence, the targets, associates, timeline of events, and information already gathered in the investigation. A practitioner may prepare questions to cover the information desired; during the interview, however, the practitioner must be flexible and focus on the responses of the targets, not on the preplanned questions.71 Because targets may attempt to communicate with one another and agree on a common version of events or influence the testimony of a witness, practitioners may take (or request from competent judicial authorities) appropriate measures to ensure that the targets are discouraged, prohibited, or prevented from communicating with one another or with witnesses prior to the interviews. In addition, the interview location selected should be one that offers the fewest distractions, provides discretion, and is most likely to solicit open responses (for example, a residence, police station, or place of business). The number of interviewers present should be limited to two, if possible. 3.3.7 Account Monitoring Orders An account monitoring order is an ex parte order by the court (or the investigating magistrate in some jurisdictions) specifying that a particular financial institution must provide account information covering a specified period of time for the account identified in the order. The information must be given to an appropriate officer in the manner and at or by specified times stated in the order.72 The order allows for real-time financial surveillance of the ongoing transactions in an account that practitioners can use to establish typologies of activity and identify new accounts. It can also be a means to establish sufficient grounds to ask for an order to disclose, restrain, or search and seize assets.73 In cases of large cash withdrawals, it may also present opportunities for cash seizure because the withdrawal locations will be revealed.
70. Practitioners must ensure that interview requirements (for example, required warning to interviewee) are conveyed to foreign counterparts, and should inquire whether it is possible to participate in those interviews. For a discussion of cooperating with foreign practitioners or participating in the execution of the request, see section 7.4.6 of chapter 7. 71. In this regard, practitioners may find it more helpful to prepare themes rather than specific questions to guide the interview. 72. In the United Kingdom, the order can be in place for up to 90 days at a time. 73. Typically, the standard of proof or other requirements for account monitoring orders are less stringent than for disclosure, freezing, or seizure orders.
Securing Evidence and Tracing Assets
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