Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

تمرين 47

As a result of the system audit performed by one of the Big 4 accounting firms at Deming Medical's corporate offices, it was discovered that Paula, one of the payroll supervisors, had system access rights to transaction codes used by the HR staff. Consequently, it was determined that Paula took advantage of the situation and created a fake employee to whom she was issuing a paycheck every two weeks; only the checks went to Paula's banking account. Andrew Jacobsen, an investigator working on the case, did extensive research, details of which led him to believe that Paula was embezzling. Andrew is about to go in for a final interview with Paula. Paula had been interviewed before and denied she was involved in the embezzling scheme.
1. What interviewing tactics should Andrew use to get Paula to admit she was stealing from Deming
2. How would he know whether she tells him the truth