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

Question 1

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

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.

Answer 1

C

Question 2

Bringing a pre-written list of questions to an interview:

A) Will lead to tunnel vision and not allow for a good interview.
B) Should always be done, and a list of questions provided to the interviewee prior to the interview.
C) Will lead to a shorter, less time consuming interview.
D) Should be approved by the corporation paying for the investigation prior to the interview.

Answer 2

A

Question 3

If taking notes during an interview, what technique should be used?

A) Write brief words to enable clear recall for later re-writing of full notes.
B) Write full notes- re-writing them later will not be allowed during court proceedings.
C) Write brief notes to assist in full recall months later at trial.
D) Ask the interviewee to write down the details.

Answer 3

A

Question 4

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

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

Question 5

Which of the following is NOT a kind of question asked during an interview?

A) Introductory
B) Informational
C) Leading
D) Admission-seeking

Question 6

Both verbal and non-verbal responses to questions can be:

A) Indications of guilt
B) Admissions of guilt
C) Used to convict for fraud
D) Left up to interpretation by forensic psychologists.

Question 7

Why would an interviewer use the mirroring technique?

A) To display friendliness to the interviewee and encourage them to open up.
B) To make a mockery of the interviewee and encourage them to make an excited utterance.
C) To keep the interviewee's attention on the interviewer and his questions.
D) To subliminally let the interviewee know who is in charge of the situation.

Question 8

Which of the following is a qualifier?

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

Question 9

Which of the following can be the most important part of most investigations?

A) Interviews
B) Interrogations
C) Financial Statement ratio analysis
D) Both A and B

Question 10

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

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

Question 11

An example of a verbal cue might be:

A) Refusing to answer questions.
B) Shifting uncomfortably in a chair after a question is asked.
C) Clearing the throat when asked questions of guilt.
D) Yelling or verbally attacking the interviewer.

Question 12

Why would a suspect be interviewed in a neutral environment?

A) To move them closer to a police station.
B) To assist them with memory recall.
C) To purposefully place him in a setting that isn't familiar to him.
D) All of the above

Question 13

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

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 14

Normally, how many interviewers should be present?

A) Two or more
B) 1
C) 2
D) As many as the firm can afford.

Question 15

When recording an interview, who's permission must be gained?

A) U.S. District Court
B) The interviewee
C) District Attorney
D) Corporation paying for the investigation.

Question 16

Expressing _________ with the subject can make confessing easier.

A) Justification
B) Disappointment
C) Empathy
D) Sympathy

Question 17

Eye movements during an interview or interrogation means:

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 18

Interrogations are typically conducted by:

A) The forensic investigator
B) The District Attorney
C) Law Enforcement
D) The CEO or CFO of the company.

Question 19

When should an interview be recorded?

A) Always
B) Never
C) Only if note taking will not be detailed enough.
D) With a court order.

Question 20

Whom should the investigator interview first?

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 21

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

Question 22

How can body behavior lead to clues about the truthfulness of a suspect?

A) If a suspect begins to sweat, they are hiding something.
B) If a suspect cannot make eye contact, they are lying.
C) If their body language changes during questioning, they are hiding something.
D) All of the above.

Question 23

A difference between an interview and an interrogation is the Miranda rights being read.
True

Question 24

What should the interviewer never do?

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

Question 25

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.

Question 26

Interviewing skills are of paramount importance for the forensic accountant.

Question 27

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

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 28

An investigator will want to know as much as possible about their interviewee prior to the interview.
True

Question 29

During an interview, acting angry is the same as being angry.

Question 30

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

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.

Question 31

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

Question 32

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

Question 33

If there is no question as to the guilt of the interviewee, what approach is best to be used?

A) Passive
B) Indirect
C) Direct
D) Active

Question 34

The signed confession should be a(n) _______________ regarding the guilt of the perpetrator.

A) Concise statement
B) Detailed account of the amount of fraud that has occurred.
C) Full statement recalling every time the fraud incurred.
D) Sleuth's response answering all the questions of who, what, when, where, why and how.

Question 35

A confession should be presented and signed during the interview when possible

Question 36

Typically, the primary difference between interviewing and interrogating a subject is:

A) Miranda rights are read prior to interrogating.
B) Miranda rights are read prior to interviewing.
C) Interviewing always occurs with a lawyer present.
D) Interrogating always takes place at a police station.

Question 37

A qualifier modifies the meaning of a sentence so that the subject can make a truthful statement while, at the same time, provide an exception that often represents the opportunity to commit fraud or is an excuse for the subject's behavior.

Question 38

If the investigator is very familiar with evidence in his possession and can respond with details so that subject believes interviewer has substantial evidence on subject, then they are using which persuasive approach to interviewing?

A) Rapid questioning.
B) Indirect.
C) Everything is known.
D) Folder.

Question 39

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

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

Question 40

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

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 41

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

Question 42

Describe how the interviewer should prepare for an interview

Question 43

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

Question 44

Describe the proper setting and room in which interviews are to be conducted

Question 45

Discuss various reasons subjects offer to avoid being interviewed and responses to these reasons

Question 46

Describe the various methods of persuading subjects to provide information

Question 47

Discuss the benefits and detriments of recording an interview

Question 48

Describe the essential information contained in a signed confession

Question 49

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