Exam 9: Effective Interviewing and Interrogation

Interrogations, or admission-seeking interviews, are reserved for obtaining confessions from those believed to be culpable for the acts under examination.

Provide a chronological sequence for the introductory phase in interviewing a fraud suspect using the following stages. 1) Establish the interview theme 2) Observe reactions 3) Establish rapport 4) Provide the introduction

Provide three of Joe Well's ten commandments for effective interviewing.

Why are interviews in fraudulent financial statements and tax returns handled differently than interviews in other fraud examinations?

Norming or calibrating is the process of observing behavior before critical questions are asked, as opposed to doing so during questioning.

At a minimum, during the close of an interview, the interviewer will review and summarize important aspects of the interview, clarifying when necessary and asking any final questions about the interviewee's responses.

Admission seeking questions are posed in a precise order designed to:

What are some nonverbal clues to deception?

Why is it advisable to obtain a written confession from the subject of an investigation?

An attorney will often request that the fraud professional or forensic accountant attend the deposition of key witnesses who have knowledge of, or should have knowledge of, the financial transactions and how they are reflected in the books and records.

Why are introductory questions so important to an interview's success?

________ questions contain the answer as a part of the question.

As the fraud examiner or forensic accountant moves away from witnesses and toward those with higher levels of culpability, the interviews are likely to be friendly and less adversarial.

A murderer is condemned to death. He has to choose between three rooms. The first is full of raging fires, the second is full of assassins with loaded guns, and the third is full of lions that haven't eaten in three years. Which room is safest for him?

During the admission-seeking interview, you should not make a direct accusation of the subject.

In a fraud examination, evidence is usually gathered in a manner that moves from the specific to the general.

What are the benefits of strong interviewing and interrogation skills?

As a general rule, private employers conducting an internal investigation are not required to give:

Non-verbal cues for deception include all EXCEPT:

Which of the following questions is NOT appropriate for an interviewer to ask?