Conducting and Documenting Interviews
Last Updated: February 2025
Last Updated: February 2025
Definition of Interview. An interview is the questioning of a person who may possess information relevant to the matter under investigation. An interview conducted on a subject of a criminal investigation, especially when in governmental custody, is referred to as an interrogation.
Interview subjects may include, but are not limited to:
Establish a Goal. The interviewer should establish a clear goal or objective for the interview. When establishing the interview’s objective, the interviewer should consider:
The interviewer should determine the facts that this interviewee likely knows based on the interviewee’s position and relation to the plan, events, and persons involved in the investigation. Interviewers should ask questions that elicit facts pertinent to the investigation.
How to Ask Questions. Investigators/Auditors will conduct interviews:
Questions should be clear and designed to elicit information. Investigators/Auditors should ask questions in a language the interviewee understands.
Most questions can be based on:
The questions “why?” and “why not?” are particularly valuable.
Advise that they are conducting a criminal investigation pursuant to ERISA, and any information obtained may be referred to the U.S. Department of Justice or other appropriate government agency (See Figure 2). See EBSA Form 202A.
Investigators/Auditors are not required to advise interviewees of their rights in non-custodial situations unless requested to do so by the U.S. Attorney’s Office (USAO). However, in those rare circumstances where a person is in governmental custody or reasonably believes themself to be in such custody, they must be advised of their rights. See EBSA Form 202B.
Advisement of Rights, Custodial Interviews. Witnesses are individuals who see an event or activity occur. A Witness can also be the Subject in a criminal investigation. When interviewing, or otherwise substantively questioning, a Witness who is in custody, the Investigator/Auditor must advise the Witness of their rights as follows:
If the above-described advisory is given, the RI, along with the Witness’s acknowledgement (if any), should reflect it.
In recorded interviews, the audio recording should capture the advisory and the Witness’s acknowledgement, if any (See Paragraph 22, Recording, Transcribing, and Monitoring of Conversations and Statements, below).
Waiver of Rights. If a Witness in custody verbally acknowledges their rights and indicates a willingness to proceed with the interview, the Investigator/Auditor should immediately attempt to obtain a “Waiver of Rights” from the Witness.
The Investigator/Auditor should read the “waiver of rights” language to the Witness and ask them to sign the document. (See Figure 3). If the Witness agrees to an interview but does not agree to sign the “Waiver of Rights” form, the interview should continue, but the Investigator/Auditor should document in the RI that the witness refused to sign the waiver.
EBSA Form 202, “Report of Interview.” Investigators/Auditors must document oral information in detail obtained from an interview on EBSA Form 202, “Report of Interview.” Investigators/Auditors will use the interviewee’s actual language as much as possible.
Figure 1: Outline for Civil RI
Figure 2: Outline for Criminal RIs; Witness or Non-Custodial Subject
Figure 3: Advisement of Rights
Figure 4: Outline for Criminal RIs; Custodial Subject
RIs must be prepared to record all interviews. When the interviewee provides a signed, written statement, the RI should reflect only the appropriate preface comments, the fact that a signed, written statement of the interviewee is attached, and the circumstances of the statement’s execution as known to the Investigator/Auditor receiving it.
Figure 5: Civil RI with Signed Statement
Figure 6: Format for Criminal RIs; Witness or Non-Custodial Subject
Figure 7: Format for Criminal RIs; Custodial Subject with Signed Statement
The preface of the statement must:
Figure 8: Format and Guide for a Signed Statement
[Date of Interview]
[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name]. (Include if applicable) Also present during the interview was [names, titles].
[Interviewee or Attendees] was/were advised that the writer is conducting an official investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted under the Employee Retirement Income Security Act of 1974.
[Interviewee] was further advised that the writer was requesting their voluntary cooperation, and that any information obtained during this official investigation which might involve violations of other laws, civil or criminal, would be referred to the U.S. Department of Justice or other appropriate agency.
In response to questioning, [Interviewee] provided the following information.
Date of Interview
[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name]. (Include if applicable) Also present during the interview was [names, titles].
[Interviewee or Attendees] was/were advised that the writer is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended.
[Interviewee] was further advised that the writer was requesting their voluntary cooperation, and that any information obtained during this official criminal investigation may be referred to the U.S. Department of Justice or other appropriate agency for consideration.
In response to questioning, [Interviewee] provided the following information.
Place ____________________
Date ____________________
Time ____________________
You must understand your rights before we ask you any questions. You do not have to make any statement or answer any questions.
Any statement you make or answers you give may be used against you in a court of law or other proceedings.
You have the right to talk to a lawyer for advice before you answer any questions, and you have the right to have a lawyer present during the interview.
If you decide to answer questions now without a lawyer present, you still have the right to stop the interview at any time.
I have read this statement of my rights and it has been read to me, and I understand what my rights are. I am willing to make a statement and answer questions. I do not want a lawyer present at this time. I understand and know what I am doing. No promises or threats have been made to me and no pressure or coercion of any kind has been used against me. I hereby voluntarily and intentionally waive my rights.
Date ____________________
Signature _______________
Time ____________________
I hereby certify that the foregoing Warning and Waiver of Rights were read by me to the above signatory, and that they also read it and have affixed their signature hereto in my presence.
Signature __________________
Witness ____________________
Date of Interview
[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name]. (Include if applicable) Also present during the interview was [names, titles].
[Interviewee or Attendees] was/were advised that the writer is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended. [Interviewee] was further advised that the writer was requesting their voluntary cooperation. [Interviewee] was warned that they must understand their rights before any questions were asked. [Interviewee] was told that they do not have to make any statement or answer any questions; that any statement they make or any answers they give may be used against them in a court of law or other proceedings; that they have the right to talk to a lawyer for advice before they answer any questions and that they have the right to have a lawyer present during the interview; further, [Interviewee] was told that if they decide to answer questions without a lawyer present, that they still have the right to stop the interview at any time. After being warned, [Interviewee] agreed to being interviewed. [Interviewee] signed the waiver of rights/refused to sign the waiver of rights (circle one).
In response to questioning, [Interviewee] provided the following information.
Date of Interview
[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name] was advised that the writer is conducting an official investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended.
[Interviewee] was further advised that the writer was requesting their voluntary cooperation, and that any information obtained during this official investigation which might involve violations of other laws, civil or criminal, would be referred to the U.S. Department of Justice or other appropriate agency.
[Interviewee] agreed to cooperate and provide the attached signed statement.
[Any information obtained that is not in the signed statement, should be included in the RI. If the interviewee refuses to sign a prepared statement, ask them to read it orally, acknowledge whether it is true or correct, and record their comments in the RI.]
Date of Interview
[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name].
[Interviewee] was advised that the writer is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended.
[Interviewee] was further advised that the writer was requesting their voluntary cooperation, and that any information obtained during this official criminal investigation may be referred to the U.S. Department of Justice or other appropriate agency for consideration.
[Interviewee] agreed to cooperate and provided the attached signed statement.
[Any information obtained that is not in the signed statement, should be included in the RI. If the interviewee refuses to sign a prepared statement, ask them to read it orally, acknowledge whether it is true or correct, and record their comments in the RI.]
Date of Interview
[Interviewee] was interviewed at [interview location] on the above date at [time] am/pm by Investigator/Auditor [Inv/Aud Name]. [Interviewee] was advised that the writer is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the authority granted in the Employee Retirement Income Security Act of 1974, as amended.
[Interviewee] was further advised that the writer was requesting their voluntary cooperation. [Interviewee] was warned that they must understand their rights before any questions were asked. [Interviewee] was told that they do not have to make any statement or answer any questions; that any statement they make or any answers they give might be used against them in a court of law or other proceedings; that they have the right to talk to a lawyer for advice before they answer any questions and that they have the right to have a lawyer present during the interview; further, was told that if they decide to answer questions without a lawyer present that they still have the right to stop the interview at any time. After being warned, [Interviewee] agreed to being interviewed. [Interviewee] signed the waiver of rights/refused to sign the waiver of rights (circle one).
[Interviewee] agreed to cooperate and provided the attached signed statement.
[Any information obtained that is not in the signed statement, should be included in the RI. If the interviewee refuses to sign a prepared statement, ask them to read it orally, acknowledge whether it is true or correct, and record their comments in the RI.]
I, [full name of interviewee, home and work addresses and telephone numbers], make the following voluntary statement to Investigator/Auditor ____________________. I was advised that Investigator/Auditor ____________________ is conducting an official investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to the Employee Retirement Income Security Act of 1974, as amended. I was further advised that Investigator/Auditor was requesting my voluntary cooperation and that any information obtained during this official investigation that may involve violations of other laws may be referred to the U.S. Department of Justice or other appropriate agency for consideration.
I, [full name of interviewee, home and work addresses and telephone numbers], make the following voluntary statement to Investigator/Auditor ____________________. I was advised that Investigator/Auditor ____________________ is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to authority granted in the Employee Retirement Income Security Act of 1974, as amended. I was further advised that Investigator/Auditor _____ was requesting my voluntary cooperation and that information obtained during their official criminal investigation will be referred to the U.S. Department of Justice or other appropriate agency for consideration.
I, [full name of interviewee, home and work addresses and telephone numbers], make the following voluntary statement to Investigator/Auditor ____________________. I was advised that Investigator/Auditor ____________________ is conducting an official criminal investigation for the Employee Benefits Security Administration, U.S. Department of Labor, pursuant to authority granted in the Employee Retirement Income Security Act of 1974, as amended. I was further advised that Investigator/Auditor was requesting my voluntary cooperation. I was told that I do not have to make any statement or answer any question; that any statement I make or any answer I give may be used against me in a court of law or other proceedings; that I have the right to talk to a lawyer for advice before I answer any question and that I have the right to have a lawyer present during the interview; further, I was told that if I decide to answer questions without a lawyer present, that I still have the right to stop the interview at any time.
I have read the above statement consisting of ____________________ pages. Each page is numbered, and I have initialed each correction. I declare (or certify, verify, or state) under penalty of perjury that the statement is true and correct.
/s/ ____________________ Date ____________________
Witnessed:
____________________ Investigator/Auditor Date _______________
____________________ Investigator/Auditor Date _______________