Question 1

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

Accepted Answer

A) True 
 B)False  True

Question 2

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

Accepted Answer

A)   4, 3, 1, 2
B)   4, 2, 3, 1
C)   1, 2, 3, 4
D)   2, 3, 4, 1 A

Question 3

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

Accepted Answer

1. Preparation is the key to success.
2. Think as you go.
3. Watch nonverbal behavior,
4. Set the tone for the interview.
5. Set the pace for the interview.
6. Keep quiet.
7. Be straightforward.
8. Patience.
9. Circle back.
10. Get it in writing.

Question 4

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

Accepted Answer

The answer of Why are interviews in fraudulent financial statements...

Question 5

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

Accepted Answer

A) True 
 B)False

Question 6

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.

Accepted Answer

A) True 
 B)False

Question 7

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

Accepted Answer

A)   Clear an innocent person
B)   Encourage the culpable person to confess
C)   Both A and B
D)   None of the above

Question 8

What are some nonverbal clues to deception?

Accepted Answer

The answer of What are some nonverbal clues to deception?...

Question 9

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

Accepted Answer

The answer of Why is it advisable to obtain a...

Question 10

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.

Accepted Answer

A) True 
 B)False

Question 11

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

Accepted Answer

The answer of Why are introductory questions so important to...

Question 12

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

Accepted Answer

A)   Open
B)   Closed
C)   Affirmative
D)   Leading

Question 13

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.

Accepted Answer

A) True 
 B)False

Question 14

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?

Accepted Answer

The answer of A murderer is condemned to death. He...

Question 15

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

Accepted Answer

A) True 
 B)False

Question 16

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

Accepted Answer

A) True 
 B)False

Question 17

What are the benefits of strong interviewing and interrogation skills?

Accepted Answer

The answer of What are the benefits of strong interviewing...

Question 18

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

Accepted Answer

A)   Miranda warnings
B)   Evidence to defense counsel
C)   Equal opportunity to all classes of employees
D)   Pay for all hours worked

Question 19

Non-verbal cues for deception include all EXCEPT:

Accepted Answer

A)   Calmness
B)   Hands over the mouth
C)   Crossing the arms
D)   Fleeing positions

Question 20

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

Accepted Answer

A)   Is there anything that I have forgotten to ask?
B)   Is there anything else you would like to add for the record?
C)   Is there anyone else I should speak with about the issues we have covered?
D)   Do you think embezzling is a crime?

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?