Question 1

During the body of the interview, the interviewer needs to demonstrate patience, and should be sure to interrupt the interviewee.

Accepted Answer

The interviewer should demonstrate patience and refrain from interrupting the interviewee during the body of the interview. Interruptions can derail the flow of the conversation and cause the interviewee to become flustered or lose their train of thought. It is important for the interviewer to allow the interviewee to fully express themselves and to actively listen to their responses.

Question 2

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

Accepted Answer

In a fraud examination, evidence is typically gathered in a manner that moves from the general to the specific, starting with broad inquiries and then focusing on specific details as the investigation progresses.

Question 3

Only after suspected coconspirators have been interviewed is the person suspected of committing the fraud confronted.

Accepted Answer

This is because interviewing suspected coconspirators may provide valuable information about the suspected fraudster's role and intent, and can also help to build a stronger case against them. Additionally, confronting the suspected fraudster without first interviewing other potential coconspirators could jeopardize the investigation and potentially harm the chances of a successful prosecution.

Question 4

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

Accepted Answer

Norming or calibrating involves observing behavior before critical questions are asked, in order to establish a baseline and ensure consistency in the interpretation of the answers. This is done prior to questioning, not during questioning.

Question 5

As a general rule, private employers conducting an internal investigation are required to give Miranda warnings.

Accepted Answer

Private employers are not required to give Miranda warnings during an internal investigation because Miranda warnings are only required by law enforcement officials when conducting custodial interrogations during criminal investigations. However, employers should still be mindful of employee rights and privacy concerns during internal investigations.

Question 6

A liar often will use emotionally provocative terms such as "steal," "lie," and "crime."

Accepted Answer

The answer of A liar often will use emotionally provocative...

Question 7

The general law of confessions requires that they be completely voluntary.

Accepted Answer

Confessions must be given voluntarily, without coercion or compulsion, in order to be admissible as evidence in court. This is based on the Fifth Amendment to the U.S. Constitution, which protects individuals from self-incrimination. If a confession is obtained through coercion or intimidation, it may be deemed inadmissible in court.

Question 8

Rationalizations provide a morally unjustifiable reason for the target's actions.

Accepted Answer

The answer of Rationalizations provide a morally unjustifiable reason for...

Question 9

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

As the level of culpability increases, the interviews become more adversarial and less friendly as the examiner is likely to face resistance and denial from the suspects. These interviews require more skills and techniques to elicit truthful and meaningful responses.

Question 10

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

During the close of an interview, the interviewer typically reviews and summarizes important aspects of the interview, clarifying when necessary and asking any final questions about the interviewee's responses. This helps ensure that both the interviewer and interviewee are on the same page about what was discussed and that there are no lingering questions or concerns.

Question 11

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

This is true as the fraud professional or forensic accountant is an expert in financial matters and their presence can assist the attorney in identifying any inconsistencies or discrepancies in the testimony of witnesses. Furthermore, their insight can be used to devise further questions that can help build a stronger case.

Question 12

When asked sensitive or emotive questions, the dishonest person typically will change his or her posture completely-as if moving away from you.

Accepted Answer

Dishonest people may display physical cues such as changing their posture, avoiding eye contact, or fidgeting when asked sensitive or emotive questions.

Question 13

Assessment questions should proceed logically from the most to the least sensitive.

Accepted Answer

Assessment questions should start with less sensitive topics to build rapport and comfort, gradually moving towards more sensitive questions as the respondent becomes more comfortable.

Question 14

Taking extensive notes does not distract interviewers from their main responsibility to watch and listen.

Accepted Answer

Taking extensive notes can indeed distract interviewers from their main responsibility to watch and listen, as it may divert their attention away from observing the interviewee's non-verbal cues and fully engaging in the conversation.

Question 15

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

Accepted Answer

Interrogations or admission-seeking interviews are specifically designed to obtain a confession or admission of guilt from someone suspected of being responsible for a crime or offense.

Question 16

Dishonest people typically have tolerant attitudes toward illegal or unethical conduct.

Accepted Answer

Dishonest people are more likely to have a tendency to justify or rationalize their own unethical behavior and have a lenient attitude towards the wrongdoing of others.

Question 17

With fraudulent representations such as materially misstated financial statements and improper tax returns, the investigator starts with the suspected perpetrator.

Accepted Answer

The investigator would typically start with the suspected perpetrator in cases of suspected fraud involving fraudulent representations such as materially misstated financial statements and improper tax returns, in order to gather evidence and build a case against them.

Question 18

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

Accepted Answer

The answer of During the admission-seeking interview, you should not...

Question 19

Introductory questions serve four primary purposes: providing an introduction, establishing a rapport, between you and the subject, establishing the theme of the interview, and observing the subject's reactions.

Accepted Answer

Introductory questions are designed to serve the four primary purposes mentioned in the statement.

Question 20

During the introduction stage, the interviewer also maintains a professional tone but importantly solicits the cooperation of the witness, subject, or target

Accepted Answer

During the introduction stage, the interviewer looks for the cooperation of the witness, subject or target, while maintaining a professional tone.

Quiz 9: Effective Interviewing and Interrogation