Deck 4: Gathering Evidence Interviews and Observations

Question 1

Structured questions are designed to stimulate conversation.

Answer 1

False

Question 2

Legal observations are made in situations where there is expectation of privacy.

Answer 2

False

Question 3

Intimate zone is the space that is 18 inches to 4 feet from the individual.

Answer 3

False

Question 4

Discriminative listening requires the forensic accountant to

A) listen to an interviewee's rate of speech, volume, tone, pauses, and other vocal and nonverbal cues.
B) listen to an interviewee's body language instead of verbal communication.
C) listen to an interviewee's response based on the discrimination of whether the information is relevant or not.
D) selectively listen to an interviewee's response based on his or her on discretion.

Question 5

Communication is not a skill in and of itself.

Question 6

Compared to visual observations,auditory observations are more limited.

Question 7

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?

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 8

Crossed arms commonly indicate anger or aggression.

Question 9

Social 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 10

Which of the following demonstrates active listening while interviewing?

A) interrupting the speaker with questions, opinions, and remarks
B) repeating the responses of the speaker in own words
C) being judgmental of the responses of the speaker and commenting on it
D) leaving the room every now and then in the midst of an interview to attend to other clients

Question 11

With regard to noise as a primary component of basic communication,internal noise is attributable to the physical setting.

Question 12

Which of the following is an example of internal noise?

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

Question 13

Which of the following body languages indicates frustration?

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

Question 14

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

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 15

Eyes looking down commonly indicate

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

Question 16

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

Question 17

Which of the following body languages indicates fear?

A) excess blinking
B) crossed arms
C) looking up
D) pointing fingers

Question 18

When multiple individuals are identified as potential sources of information,they should be interviewed from the specific to the general.

Question 19

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

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

Question 20

Legal observations can be considered a type of public record.

Question 21

Which of the following type of questions are asked in an interview with the purpose of summarizing and gathering any additional information the interviewee wants to share?

A) introductory questions
B) closing questions
C) close-ended questions
D) cross questions

Question 22

Which of the following is an example of legal observation?

A) Greg arranged for the communication channels to the suspect's house to be bugged.
B) Nasir slipped into Kaif's room and read through his diary.
C) Zara followed John for a week to find out about his routine.
D) Mellissa hid a recorder in the microphone in the meeting room.

Question 23

Which of the following is a difference between an individual's personal zone and his or her social zone?

A) Personal zone is the space that is 6 to 18 inches from the individual, whereas social zone is the space that is 4 to 10 feet from the individual.
B) Personal zone is reserved for intimate relationships, whereas social zone is reserved for friends and co-workers.
C) Personal zone is the space that is 4 to 10 feet from the individual, whereas social zone is the space that is 10 feet and beyond.
D) Personal zone is reserved for friends and co-workers, whereas the individual pays little or no attention to people in the social zone.

Question 24

Which of the following is true of rapport?

A) It serves as a foundation for building trust and confidence.
B) It works only with open-ended questions.
C) It manifests in a number of physical and emotional symptoms.
D) It acts as a stimulus to an unusual or unexpected situation.

Question 25

Which of the following is one of the three fundamental stages of the interview process?

A) memorizing
B) memorializing
C) evaluating
D) analyzing

Question 26

Which of the following is true of body language?

A) 35% of all communication is done through body language.
B) Body language is standard across cultures.
C) Abnormal behavior can be identified even if normal behavior has not been established.
D) Body language is a two-way form of communication.

Question 27

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

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 28

Which of the following is true of introductory questions?

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 29

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

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 30

Which of the following type of questions are basically designed to stimulate conversation in an interview?

A) objective questions
B) close-ended questions
C) open-ended questions
D) introductory questions

Question 31

Which of the following types of questions are used to by the interviewer to make the interviewee comfortable and to create a connection?

A) review questions
B) informational questions
C) introductory questions
D) closing questions

Question 32

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

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 33

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

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 34

Which of the following is true of the memorializing stage of the interview process?

A) The interviewer should transcribe the notes in his own words to provide greater understanding.
B) The memorandum should not contain recommendations and opinions of the interviewer.
C) Any content attributable to the interviewer should be clearly identified as such.
D) Hand-written interview notes can serve as a memorandum of interview by itself.

Question 35

Keeping palms down while talking is an indication of

A) hostility.
B) frustration.
C) anxiety.
D) agreement.

Question 36

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

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 37

Which of the following is characteristic of a formal interview?

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 38

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

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 39

Which of the following is the order in which the witnesses are to be interviewed in a criminal investigation?

A) First, the neutral third parties, then the corroborative witness, then the suspected co-conspirators, and at last, the target.
B) First, the target, then the suspected co-conspirators, then the corroborative witness, and at last, the neutral third parties.
C) First, the target, then the corroborative witness, then the suspected co-conspirators, and at last, the neutral third parties.
D) First, the neutral third parties, then the suspected co-conspirators, then the corroborative witness, and at last, the target.

Question 40

Which of the following is characteristic of an informal interview?

A) It has a blend of open-ended and structured questions.
B) It relies on the spontaneous generation of questions in the natural flow of an interaction.
C) It is systematic in nature.
D) It mostly begins with structured questions and then progresses to open-ended questions.

Question 41

Which of the following is a primary advantage of searching public records in a forensic accounting engagement?

A) The information remains confidential.
B) Results are tangible and can be replicated.
C) Data accessed through public records are reliable.
D) The multitude of information allows in-depth research.

Question 42

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

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 43

Write a short note on body language.

Question 44

________ is the use of deception by one party to obtain information from another party who would not otherwise disclose such information is often considered inappropriate and may even be illegal.

A) Pretext
B) Guise
C) Blind
D) Ruse

Question 45

Which of the following best describes a questioned document?

A) It is a document that has been produced in response to a question in a court.
B) It is a document that can be used to question the witness during cross examination.
C) It is a document that contains the questions to be asked during the trial.
D) It is a document that is subject to question regarding its authenticity and/or origin.

Question 46

List the six basic components of the basic communication process.

Question 47

Write a short note on observations.

Question 48

Write a short note on employee interviews.

Question 49

Which of the following is an example of an illegal observation?

A) Heidi arranged for the communication channels to the suspect's house to be bugged.
B) At the theatre, Cole overheard the conversation between Ken and Dan, both whose movements were being monitored.
C) Levi noted down the license plate number of the suspect.
D) Aaliya kept a track of all meetings and places that Joey was present at.

Question 50

Write a short note on the importance of establishing the order of witnesses.