Question 1

Eyes looking down commonly indicate

Accepted Answer

A)  deception. 
B)  boredom. 
C)  submission. 
D)  frustration. 
A)  deception. 
B)  boredom. 
C)  submission. 
D)  frustration. C

Question 2

Which of the following body languages indicates frustration?

Accepted Answer

A)  rolling eyes 
B)  slouching 
C)  exaggerated movements 
D)  shaking head 
A)  rolling eyes 
B)  slouching 
C)  exaggerated movements 
D)  shaking head A

Question 3

Employees have the right to be represented by counsel during an interview.

Accepted Answer

A) True 
 B)False  False

Question 4

Which of the following is an example of internal noise?

Accepted Answer

A)  time of day 
B)  bad phone connection 
C)  poor listening 
D)  internet problems 
A)  time of day 
B)  bad phone connection 
C)  poor listening 
D)  internet problems

Question 5

Which of the following is a difference between stress and rapport?

Accepted Answer

A)  Stress negatively impacts the ability to listen, whereas rapport negatively impacts the ability to think clearly. 
B)  Stress inhibits effective communication, whereas rapport allows the interview to evolve without hostility. 
C)  Stress increases the quality of witness remembrance, whereas rapport inhibits effective communication. 
D)  Stress is a positive factor in the communication process, whereas rapport is a negative factor. 
A)  Stress negatively impacts the ability to listen, whereas rapport negatively impacts the ability to think clearly. 
B)  Stress inhibits effective communication, whereas rapport allows the interview to evolve without hostility. 
C)  Stress increases the quality of witness remembrance, whereas rapport inhibits effective communication. 
D)  Stress is a positive factor in the communication process, whereas rapport is a negative factor.

Question 6

Compared to visual observations,auditory observations are more limited.

Accepted Answer

A) True 
 B)False

Question 7

Which of the following is characteristic of a formal interview?

Accepted Answer

A)  It is unsystematic in nature. 
B)  It is generally used in the early stages of a forensic accounting engagement, when there is insufficient information to develop an informal interview. 
C)  It is not controlled by a specific set of detailed questions. 
D)  It mostly begins with structured questions and progresses to open-ended questions. 
A)  It is unsystematic in nature. 
B)  It is generally used in the early stages of a forensic accounting engagement, when there is insufficient information to develop an informal interview. 
C)  It is not controlled by a specific set of detailed questions. 
D)  It mostly begins with structured questions and progresses to open-ended questions.

Question 8

Write a short note on body language.

Accepted Answer

Body language is what a person is saying

Question 9

Which of the following statements is true of the interviewing process in a forensic accounting engagement?

Accepted Answer

A)  Public employees cannot refuse to answer questions from a forensic accountant if they have exposure to criminal liability. 
B)  Employees have the right to be represented by counsel during an interview. 
C)  An employee can be fired for refusing to answer questions during an administrative or civil proceeding. 
D)  Private employers can be sued for Fifth or Sixth Amendment violations. 
A)  Public employees cannot refuse to answer questions from a forensic accountant if they have exposure to criminal liability. 
B)  Employees have the right to be represented by counsel during an interview. 
C)  An employee can be fired for refusing to answer questions during an administrative or civil proceeding. 
D)  Private employers can be sued for Fifth or Sixth Amendment violations.

Question 10

Which of the following actions are specifically prohibited by the Fair Credit Reporting Act?

Accepted Answer

A)  using credit information obtained from a customer as evidence during a trial without obtaining his prior consent 
B)  asking someone to get another person's customer information using false, fictitious, or fraudulent statements or using forged, counterfeit, lost, or stolen documents 
C)  using a court subpoena to forcibly obtain customer information from a financial institution or directly from a customer of a financial institution 
D)  asking someone personally known to a customer to convince the customer to provide his or her credit information 
A)  using credit information obtained from a customer as evidence during a trial without obtaining his prior consent 
B)  asking someone to get another person's customer information using false, fictitious, or fraudulent statements or using forged, counterfeit, lost, or stolen documents 
C)  using a court subpoena to forcibly obtain customer information from a financial institution or directly from a customer of a financial institution 
D)  asking someone personally known to a customer to convince the customer to provide his or her credit information

Question 11

Which of the following is a primary reason why an interview is a favored evidence-gathering tool of forensic accountants?

Accepted Answer

A)  It reduces the work to be performed. 
B)  It saves time as it does not require a lot of planning. 
C)  It is a cost effective means of collecting data. 
D)  It is a direct means of obtaining information. 
A)  It reduces the work to be performed. 
B)  It saves time as it does not require a lot of planning. 
C)  It is a cost effective means of collecting data. 
D)  It is a direct means of obtaining information.

Question 12

Which of the following is true of introductory questions?

Accepted Answer

A)  These can be used to norm the interviewee. 
B)  These are asked in an informal interview but not in a formal interview. 
C)  These are generally confrontational. 
D)  These cannot be used to build rapport. 
A)  These can be used to norm the interviewee. 
B)  These are asked in an informal interview but not in a formal interview. 
C)  These are generally confrontational. 
D)  These cannot be used to build rapport.

Question 13

Which of the following is a similarity between an individual's social zone and public zone?

Accepted Answer

A)  The individual pays little or no attention to people in both of these zones. 
B)  Both zones are reserved for people who the individual meets at social gatherings. 
C)  The people in both of these zones are acquaintances of the individual. 
D)  Both zones cover the individual's space that is visible to others. 
A)  The individual pays little or no attention to people in both of these zones. 
B)  Both zones are reserved for people who the individual meets at social gatherings. 
C)  The people in both of these zones are acquaintances of the individual. 
D)  Both zones cover the individual's space that is visible to others.

Question 14

Which of the following is a reason to schedule witness interviews in the order of probable culpability?

Accepted Answer

A)  It ensures minimum use of the forensic accountant's time and efforts. 
B)  It assists in identifying the key witness and in gathering evidence accordingly. 
C)  It assists in better identification of relevant and important information and thus, the rejection of irrelevant information. 
D)  It allows the forensic accountant to gather as much information as possible before the target is interviewed. 
A)  It ensures minimum use of the forensic accountant's time and efforts. 
B)  It assists in identifying the key witness and in gathering evidence accordingly. 
C)  It assists in better identification of relevant and important information and thus, the rejection of irrelevant information. 
D)  It allows the forensic accountant to gather as much information as possible before the target is interviewed.

Question 15

Which of the following is true of the order of witness in an investigative process?

Accepted Answer

A)  The order in which witnesses are interviewed is general to specific, it begins with peripheral players, then moves to the insiders. 
B)  Neutral third-parties are the last witnesses to be interviewed. 
C)  The forensic accountant gathers maximum information by interviewing the target first. 
D)  The proximity of the individual to the subject of interest does not affect the order in which witnesses are to be interviewed. 
A)  The order in which witnesses are interviewed is general to specific, it begins with peripheral players, then moves to the insiders. 
B)  Neutral third-parties are the last witnesses to be interviewed. 
C)  The forensic accountant gathers maximum information by interviewing the target first. 
D)  The proximity of the individual to the subject of interest does not affect the order in which witnesses are to be interviewed.

Question 16

Social zone

Accepted Answer

A)  is the space that is 6 to 18 inches from the individual. It is reserved for intimate relationships. 
B)  is the space that is 18 inches to 4 feet from the individual. It is reserved for friends and co-workers. 
C)  is the space that is 4 to 10 feet from the individual. An individual pays little or no attention to people in this zone. 
D)  is the space that is 10 feet and beyond an individual. An individual pays little or no attention to anything or anyone in this zone. 
A)  is the space that is 6 to 18 inches from the individual. It is reserved for intimate relationships. 
B)  is the space that is 18 inches to 4 feet from the individual. It is reserved for friends and co-workers. 
C)  is the space that is 4 to 10 feet from the individual. An individual pays little or no attention to people in this zone. 
D)  is the space that is 10 feet and beyond an individual. An individual pays little or no attention to anything or anyone in this zone.

Question 17

Bob Mathew,a forensic accountant,interviewed the following individuals for a fraud case.Based on their body language,which of them is most likely trying to deceive Bob?

Accepted Answer

A)  Mia stood with her hands on her hips and rolled her eyes. 
B)  Devon sat on the chair, jiggling his feet, and kept his head levelled. 
C)  Cody stood crossing his legs and kept his eyes on the floor. 
D)  Payton avoided eye contact and kept her hands hidden. 
A)  Mia stood with her hands on her hips and rolled her eyes. 
B)  Devon sat on the chair, jiggling his feet, and kept his head levelled. 
C)  Cody stood crossing his legs and kept his eyes on the floor. 
D)  Payton avoided eye contact and kept her hands hidden.

Question 18

Legal observations can be considered a type of public record.

Accepted Answer

A) True 
 B)False

Question 19

Which of the following is a difference between a formal interview and an informal interview?

Accepted Answer

A)  Most formal interviews progresses from open-ended questions to structured questions, whereas most informal interviews rely on the spontaneous generation of questions in the natural flow of an interaction. 
B)  Formal interviews are systematic in nature, whereas informal interviews are more structured in nature. 
C)  Formal interviews are generally conducted in the beginning of an engagement, whereas informal interviews are generally conducted at a much later stage. 
D)  Formal interviews have a blend of open-ended and structured questions, whereas informal interviews are not controlled by a specific set of detailed questions. 
A)  Most formal interviews progresses from open-ended questions to structured questions, whereas most informal interviews rely on the spontaneous generation of questions in the natural flow of an interaction. 
B)  Formal interviews are systematic in nature, whereas informal interviews are more structured in nature. 
C)  Formal interviews are generally conducted in the beginning of an engagement, whereas informal interviews are generally conducted at a much later stage. 
D)  Formal interviews have a blend of open-ended and structured questions, whereas informal interviews are not controlled by a specific set of detailed questions.

Question 20

Which of the following is a primary component of the basic communication process?

Accepted Answer

A)  employing 
B)  deploying 
C)  decoding 
D)  referencing 
A)  employing 
B)  deploying 
C)  decoding 
D)  referencing

Eyes looking down commonly indicate

Which of the following body languages indicates frustration?

Employees have the right to be represented by counsel during an interview.

Which of the following is an example of internal noise?

Which of the following is a difference between stress and rapport?

Compared to visual observations,auditory observations are more limited.

Which of the following is characteristic of a formal interview?

Write a short note on body language.

Which of the following statements is true of the interviewing process in a forensic accounting engagement?

Which of the following actions are specifically prohibited by the Fair Credit Reporting Act?

Which of the following is a primary reason why an interview is a favored evidence-gathering tool of forensic accountants?

Which of the following is true of introductory questions?

Which of the following is a similarity between an individual's social zone and public zone?

Which of the following is a reason to schedule witness interviews in the order of probable culpability?

Which of the following is true of the order of witness in an investigative process?

Social zone

Bob Mathew,a forensic accountant,interviewed the following individuals for a fraud case.Based on their body language,which of them is most likely trying to deceive Bob?

Legal observations can be considered a type of public record.

Which of the following is a difference between a formal interview and an informal interview?

Which of the following is a primary component of the basic communication process?

Introduction to the World of Forensic Accounting

The Legal Environment of Forensic Accounting

Screening and Staging Engagements

Financial Statements Analysis Reading Between the Lines

Fraud and White-Collar Crime

Conducting a Fraud Investigation

Transforming Data Into Evidence

Transforming Data Into Evidence

Professional Responsibilities

Fundamentals of Business Valuation

Special Topics

Filters

Exam 4: Gathering Evidence Interviews and Observations

Eyes looking down commonly indicate

Which of the following body languages indicates frustration?

Employees have the right to be represented by counsel during an interview.

Which of the following is an example of internal noise?

Which of the following is a difference between stress and rapport?

Compared to visual observations,auditory observations are more limited.

Which of the following is characteristic of a formal interview?

Write a short note on body language.

Which of the following statements is true of the interviewing process in a forensic accounting engagement?

Which of the following actions are specifically prohibited by the Fair Credit Reporting Act?

Which of the following is a primary reason why an interview is a favored evidence-gathering tool of forensic accountants?

Which of the following is true of introductory questions?

Which of the following is a similarity between an individual's social zone and public zone?

Which of the following is a reason to schedule witness interviews in the order of probable culpability?

Which of the following is true of the order of witness in an investigative process?

Social zone

Bob Mathew,a forensic accountant,interviewed the following individuals for a fraud case.Based on their body language,which of them is most likely trying to deceive Bob?

Legal observations can be considered a type of public record.

Which of the following is a difference between a formal interview and an informal interview?

Which of the following is a primary component of the basic communication process?

Introduction to the World of Forensic Accounting

The Legal Environment of Forensic Accounting

Screening and Staging Engagements

Financial Statements Analysis Reading Between the Lines

Fraud and White-Collar Crime

Conducting a Fraud Investigation

Transforming Data Into Evidence

Transforming Data Into Evidence

Professional Responsibilities

Fundamentals of Business Valuation

Special Topics

Filters