Question 1

Describe the importance of the order in which multiple persons are to be interviewed

Accepted Answer

When more than one person is to be interviewed, care must be exercised to determine the order in which the various persons are to be interviewed. Usually, the forensic accountant will first interview those persons who, although knowledgeable about some aspect of the suspect or of the fraud, are not suspects. The interviews, then, begin with those who are least culpable and progress to the most culpable, i.e., suspects. The reason for this simple: By the time the investigator interviews the suspects, she is better informed about the suspect and the fraud itself. When collusion has occurred, the suspects should be interviewed in the order of their responsibility-the suspect believed to be most responsible is to be interviewed last.

Question 2

In seeking a confession, the interviewer can make confessing easier for the suspect by helping him find a _________ acceptable reason for committing the fraud.

Accepted Answer

A)  Morally 
B)  Mentally 
C)  Justifiably 
D)  Financially 
A)  Morally 
B)  Mentally 
C)  Justifiably 
D)  Financially A

Question 3

How does a suspect become 'read' during the interview process?

Accepted Answer

A)  Through verbal clues. 
B)  Through non-verbal clues. 
C)  Through building rapport with the suspect. 
D)  All of the above. 
A)  Through verbal clues. 
B)  Through non-verbal clues. 
C)  Through building rapport with the suspect. 
D)  All of the above. D

Question 4

Discuss various reasons subjects offer to avoid answering specific questions and responses to these reasons

Accepted Answer

Besides having to overcome objections to

Question 5

Whom should the investigator interview first?

Accepted Answer

A)  The persons farthest away from the fraud. 
B)  The person(s) suspected of the fraud. 
C)  As schedules permit. 
D)  In alphabetical order. 
A)  The persons farthest away from the fraud. 
B)  The person(s) suspected of the fraud. 
C)  As schedules permit. 
D)  In alphabetical order.

Question 6

Changes in behavior can signal underlying problems that are bothering the person. These are referred to as person related symptoms of fraud.

Accepted Answer

A) True 
 B)False

Question 7

Describe the final questions to ask non-suspects and discuss their importance

Accepted Answer

If the person being interviewed is not a

Question 8

Which of the following is NOT a type of final question that would be asked to non-suspects?

Accepted Answer

A)  Confirm information received by the interviewer during the interview. 
B)  Obtain information that has not yet been gathered. 
C)  Ask for assistance in confronting the fraudster. 
D)  Seek the subject's agreement that he will continue to cooperate. 
A)  Confirm information received by the interviewer during the interview. 
B)  Obtain information that has not yet been gathered. 
C)  Ask for assistance in confronting the fraudster. 
D)  Seek the subject's agreement that he will continue to cooperate.

Question 9

Bringing a list of written questions to the interview is a good idea.

Accepted Answer

A) True 
 B)False

Question 10

If the investigator is seeking a signed confession, when should this confession be presented for signature?

Accepted Answer

A)  Prior to the interview. 
B)  Within 30 days of the interview. 
C)  During the interview, but allow the suspect to take it to their legal counsel for review. 
D)  During the interview. 
A)  Prior to the interview. 
B)  Within 30 days of the interview. 
C)  During the interview, but allow the suspect to take it to their legal counsel for review. 
D)  During the interview.

Question 11

When seeking an admission to a fraud, the interviewer will often make a direct accusation if the interviewer is almost certain the subject has committed the offense.

Accepted Answer

A) True 
 B)False

Question 12

Eye movements during an interview or interrogation means:

Accepted Answer

A)  The subject is visually, or light oriented. 
B)  The subject is touch oriented. 
C)  The subject is feeling guilt associated with the question asked. 
D)  They are trying to recall memories that do not exist. 
A)  The subject is visually, or light oriented. 
B)  The subject is touch oriented. 
C)  The subject is feeling guilt associated with the question asked. 
D)  They are trying to recall memories that do not exist.

Question 13

Discuss the benefits and detriments of recording an interview

Accepted Answer

Recording an interview should only be do

Question 14

__________ are asked to determine whether the interviewee is a suspect and are only asked when the interviewer believes that the interviewee is a suspect.

Accepted Answer

A)  Leading questions 
B)  Assessment questions 
C)  Statements of fact 
D)  Accusing questions 
A)  Leading questions 
B)  Assessment questions 
C)  Statements of fact 
D)  Accusing questions

Question 15

Which of the following would not be a part of the forensic accountants profile of a suspect?

Accepted Answer

A)  Length of time suspect has been with the firm. 
B)  Suspect's assets. 
C)  Suspect's outstanding bills, including recent purchases such as cars and real estate. 
D)  Suspects children's school grades. 
A)  Length of time suspect has been with the firm. 
B)  Suspect's assets. 
C)  Suspect's outstanding bills, including recent purchases such as cars and real estate. 
D)  Suspects children's school grades.

Question 16

Which of the following is a qualifier?

Accepted Answer

A)  Every 
B)  Never 
C)  Almost 
D)  All of the above. 
A)  Every 
B)  Never 
C)  Almost 
D)  All of the above.

Question 17

Interviewing skills are of paramount importance for the forensic accountant.

Accepted Answer

A) True 
 B)False

Question 18

The interviewer should always use terms such as "audit" and "investigation"; instead of, he "assignment" and "inquiry".

Accepted Answer

A) True 
 B)False

Question 19

What should the interviewer never do?

Accepted Answer

A)  Act angry 
B)  Be indifferent 
C)  Act friendly 
D)  Be angry 
A)  Act angry 
B)  Be indifferent 
C)  Act friendly 
D)  Be angry

Question 20

If an interviewee is afraid to answer a specific reason for fear of retaliation, the interviewer should:

Accepted Answer

A)  Guarantee the interviewee that their name will not be associated with any information. 
B)  Assure them that the information will be kept as quiet as possible. 
C)  Not force the interviewee to answer the question. 
D)  Treat the interviewee as a guilty party and charge them with accessory to the crime. 
A)  Guarantee the interviewee that their name will not be associated with any information. 
B)  Assure them that the information will be kept as quiet as possible. 
C)  Not force the interviewee to answer the question. 
D)  Treat the interviewee as a guilty party and charge them with accessory to the crime.

Describe the importance of the order in which multiple persons are to be interviewed

In seeking a confession, the interviewer can make confessing easier for the suspect by helping him find a _________ acceptable reason for committing the fraud.

How does a suspect become 'read' during the interview process?

Discuss various reasons subjects offer to avoid answering specific questions and responses to these reasons

Whom should the investigator interview first?

Changes in behavior can signal underlying problems that are bothering the person. These are referred to as person related symptoms of fraud.

Describe the final questions to ask non-suspects and discuss their importance

Which of the following is NOT a type of final question that would be asked to non-suspects?

Bringing a list of written questions to the interview is a good idea.

If the investigator is seeking a signed confession, when should this confession be presented for signature?

When seeking an admission to a fraud, the interviewer will often make a direct accusation if the interviewer is almost certain the subject has committed the offense.

Eye movements during an interview or interrogation means:

Discuss the benefits and detriments of recording an interview

__________ are asked to determine whether the interviewee is a suspect and are only asked when the interviewer believes that the interviewee is a suspect.

Which of the following would not be a part of the forensic accountants profile of a suspect?

Which of the following is a qualifier?

Interviewing skills are of paramount importance for the forensic accountant.

The interviewer should always use terms such as "audit" and "investigation"; instead of, he "assignment" and "inquiry".

What should the interviewer never do?

If an interviewee is afraid to answer a specific reason for fear of retaliation, the interviewer should:

Introduction to Forensic Accounting and Fraud Examination

The Forensic Accounting Legal Environment

Fundamentals I: Accounting Information Systems

Fundamentals II: The Auditing Environment

Fraud Prevention and Risk Management

Fraud Detection

The Fraud Investigation and Engagement Processes

The Evidence Collection Process

Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence

Fraud Examination Evidence III: Forensic Science and Computer Forensics

The Fraud Report, Litigation, and the Recovery Process

Employee, Vendor, and Other Frauds Against the Organization

Financial Statement Fraud

Fraud and Sox Compliance

Tax Fraud

Bankruptcy, Divorce, Identity Theft

Organized Crime, Counterterrorism, and Anti-Money Laundering

Business Valuation

Dispute Resolution Services

Filters

Exam 10: Fraud Examination Evidence II: Interview and Interrogation Methods

Describe the importance of the order in which multiple persons are to be interviewed

In seeking a confession, the interviewer can make confessing easier for the suspect by helping him find a _________ acceptable reason for committing the fraud.

How does a suspect become 'read' during the interview process?

Discuss various reasons subjects offer to avoid answering specific questions and responses to these reasons

Whom should the investigator interview first?

Changes in behavior can signal underlying problems that are bothering the person. These are referred to as person related symptoms of fraud.

Describe the final questions to ask non-suspects and discuss their importance

Which of the following is NOT a type of final question that would be asked to non-suspects?

Bringing a list of written questions to the interview is a good idea.

If the investigator is seeking a signed confession, when should this confession be presented for signature?

When seeking an admission to a fraud, the interviewer will often make a direct accusation if the interviewer is almost certain the subject has committed the offense.

Eye movements during an interview or interrogation means:

Discuss the benefits and detriments of recording an interview

__________ are asked to determine whether the interviewee is a suspect and are only asked when the interviewer believes that the interviewee is a suspect.

Which of the following would not be a part of the forensic accountants profile of a suspect?

Which of the following is a qualifier?

Interviewing skills are of paramount importance for the forensic accountant.

The interviewer should always use terms such as "audit" and "investigation"; instead of, he "assignment" and "inquiry".

What should the interviewer never do?

If an interviewee is afraid to answer a specific reason for fear of retaliation, the interviewer should:

Introduction to Forensic Accounting and Fraud Examination

The Forensic Accounting Legal Environment

Fundamentals I: Accounting Information Systems

Fundamentals II: The Auditing Environment

Fraud Prevention and Risk Management

Fraud Detection

The Fraud Investigation and Engagement Processes

The Evidence Collection Process

Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence

Fraud Examination Evidence III: Forensic Science and Computer Forensics

The Fraud Report, Litigation, and the Recovery Process

Employee, Vendor, and Other Frauds Against the Organization

Financial Statement Fraud

Fraud and Sox Compliance

Tax Fraud

Bankruptcy, Divorce, Identity Theft

Organized Crime, Counterterrorism, and Anti-Money Laundering

Business Valuation

Dispute Resolution Services

Filters