Ch10 Full Test Bank Effective Interviewing and Interrogation

CHAPTER 10

1. In the fraud examination and forensic accounting professions, nothing is more important to the successful resolution of a case than the ability to conduct thorough interviews of ____________ and interrogation of ________________________.

A. Subjects and targets; witnesses

B. Employees and board members; fraudsters

C. Witnesses; subjects and targets

D. Fraudsters; felons

2. _____________ is the systematic questioning of a person who has knowledge of events, people, evidence, and other details surrounding a fraud or forensic accounting issue.

A. Interrogating

B. Interviewing

C. Canvassing

D. Structured dialoguing

3. _____________ generally involves the questioning of a suspect, target, or uncooperative witness to obtain evidence, to obtain an admission of guilt or complicity in an act, or to give the interviewee an opportunity to volunteer facts and circumstances that may eliminate them as a suspect or target of the examination.

A. Interviewing

B. Examination

C. Interrogation

D. Instigation

4. In a fraud examination, evidence is usually gathered in a manner that moves from __________ to __________.

A. Facts; hypothesis

B. Hypothesis; facts

C. Specific; general

D. General; specific

5. By arranging interviews in order of probable culpability, the fraud examiner is in a position to ______________________________________.

A. Have as much information as possible by the time the prime target is interviewed

B. Save the time and cost of depositions until last for the most probable targets

C. Use lawful threats (e.g., jail, conviction, fines) for uncooperative suspects

D. Seek any additional grand jury indictments needed based on the evidence gathered

6. Under which kind of fraud would an examiner start with the suspected perpetrator?

A. Cases of collusion where a co-conspirator agrees to testify against the perpetrator

B. Fraudulent representations (such as tax returns and financial statements)

C. Almost every instance where the suspected perpetrator has a prior fraud conviction

D. If surveillance footage contains “smoking gun” evidence against the perpetrator

7. You are a fraud examiner who has been hired to investigate a potential embezzlement case. In which order should you go about gathering the evidence?

A. Document analysis, neutral third-party witnesses, co-conspirator(s), corroborative witnesses, target.

B. Target, co-conspirator(s), corroborative witnesses, document analysis, neutral third-party witnesses.

C. Document analysis, neutral third-party witnesses, corroborative witnesses, co-conspirator(s), target.

D. Target, co-conspirator(s), corroborative witnesses, neutral third-party witnesses, document analysis.

8. Many antifraud professionals, forensic accountants, and attorneys will suggest that the outcome of an interview or interrogation may be determined before the first question is asked. What is the underlying belief to this axiom?

A. If you position yourself as an expert, witnesses will generally be reluctant to lie.

B. Professional experience trumps attempts at concealment in most frauds.

C. Eyewitness testimony is reasonably reliable.

D. Preparation is the primary key to success.

9. You are a fraud examiner investigating the theft of a company’s automotive parts inventory. After reviewing documents and interviewing witnesses, you have narrowed the list of probable perpetrators to three warehouse workers who appear to have colluded with each other: a forklift operator, a shift leader, and a loader. All three have high school diplomas and earn about 15% more than minimum wage (except for the shift leader, who earns a little more). You decide to interview the forklift driver first (on the belief that the shift leader and the loader are the probable the primary targets). As you talk, you use the terms, “collusion,” “defalcation,” and “predication.” Which of the following statements is most applicable?

A. You should use technical terms and language whenever possible as a power dynamic to persuade witnesses into cooperating with you.

B. You should avoid technical terms and language because they may confuse the interviewee.

C. You should use technical terms and language frequently, especially with people not trained in accounting or forensics because it may prompt them to confess sooner because they tend to assume you know what you are doing.

D. You should avoid technical terms and language because it may cause the interviewee to want to play “one-upmanship” games with you.

10. Instead of taking detailed notes during an interview, the authors advise jotting down keywords. The reason they recommend this is that:

A. Taking extensive notes distracts interviewers from their main responsibility to watch and listen.

B. Taking extensive notes tends to make witnesses uncomfortable which may cause them to be less forthcoming.

C. Taking extensive notes allows the opposing side to obtain them during discovery which may reveal your side’s strategy.

D. Taking extensive notes is impractical and will cause interviews to last unnecessarily long, thereby fatiguing both the examiners and witnesses.

11. Interviewers need to have complete command of the facts, events, dates, other relevant details, especially in potentially adversarial interviews, in order to _____________________________________.

A. Appear to not be caught off guard by previously unknown information

B. Present a professional image that establishes the authority of the interviewer

C. Focus on more granular details that would likely be known only by the subject or target

D. Deflate attempts at misdirection and deception by the subject or target

12. One issue that arises in interviews is the use of checklists and prewritten questionnaires. The main benefit of these is that the interviewer will be well prepared and less likely to miss an important inquiry. However, checklists can _________________.

A. Be subpoenaed by opposing counsel which may give it information it didn’t have

B. Create tunnel vision and distract the interviewer from looking for signs of deception

C. Cause the interviewer to lose credibility with the witness because they make the interviewer look like they don’t know what they’re doing

D. Inadvertently divulge to a witness critical information known to the interviewer

13. In a typical interview, in what stage would the question be asked, “Is there anyone else I should speak with about the matter?”

A. The close

B. The nadir

C. The introduction

D. The body

14. You are conducting an admission-seeking interview of a suspected embezzler. At some point during the interview, you might say something like, “I totally get it. You were under such financial pressure at home, you just didn’t see any other way out. That’s a pretty common feeling, if you ask me, especially in this day and age where we’re expected to do so much at work with so few resources.” What are you attempting to do by saying this to the target?

A. Make yourself feel less conflicted about being confrontational.

B. Gain the confession without reducing the legal responsibility for the act.

C. Establish a firm moral boundary in the target’s mind between right and wrong.

D. Make yourself seem more human to a jury if the case goes to trial.

15. Regardless of whom we interview, and about what, there are five general types of questions we can ask: introductory, informational, assessment, closing, and ____________.

A. Probative

B. Relational

C. Admission-seeking

D. Confirmation

16. In conducting an interview, it is advisable to indicate your name and your company but not to use your title. Why is this?

A. The more informal the interview, the more relaxed the respondent will be.

B. Titles can be misleading. As an example, how much authority does a company senior vice-president possess v. the company’s executive vice-president?

C. Putting too much Personally Identifiable Information (PII) into the public about yourself can compromise your privacy and security.

D. Plain sounding titles such as “associate” may lead the respondent to think you don’t have any real expertise or authority.

17. Engaging in “small talk” for a few minutes at the beginning of an interview is:

A. Not advisable because it’s not on-point where the purpose of the interview is concerned.

B. Not advisable because most people see it for what it is: a banal social custom.

C. Advisable because it can be a means of breaking the ice and establishing a flow of communication.

D. Advisable because you want to extend the interview for as long as possible in an attempt to breakdown the witness.

18. There are few hard-and-fast rules in interviewing, but one of them is:

A. Seek continuous agreement.

B. Get a commitment for assistance.

C. Ask non-sensitive questions.

D. Question only one person at a time.

19. Given a choice between using the words, “theft” or “shortage,” an interviewer should generally opt for “shortage.” This is because:

A. Words that normally put people on the defensive should be avoided.

B. Interviewees who are innocent may feel that you are implying they are to blame.

C. Until the facts are resolved, you don’t actually know whether the shortage is attributable to theft.

D. It may help lull a target into a false sense of security because he may assume that the interviewer doesn’t believe a theft has occurred.

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

A. Indexing

B. Norming

C. Reflective feedback

D. Posturing

21. Admission-seeking questions are reserved specifically for individuals whose culpability is reasonably certain. Such questions have at least three purposes: (1) to distinguish the innocent from the culpable, (2) to obtain a valid confession, and (3) ______________________.

A. To identify potential co-conspirators or other matters salient to the investigation

B. To establish a rapport with the subject and make them feel relaxed

C. To obtain from the confessor a written statement acknowledging the facts.

D. To establish the credibility of the respondent

22. During the admission-seeking interview, the interviewer must, at some point, make a direct accusation of the subject. Which of the following accusations below would best serve this purpose?

A. We have reason to believe that you …

B. Our examination has clearly established that you …

C. It seems likely, based on statements from your co-workers, that you …

D. You are suspected of …

23. One of the most effective techniques for stopping or interrupting a denial is _________________________.

A. Through the use of a delaying tactic

B. To confront the accused about their persistence in lying

C. Through appearing to be confused

D. To offer a moral rationalization

24. Rather than being confrontational in interviews, constantly seek agreement from the accused. No matter what the accused has supposedly done, do not express shock, outrage, or condemnation. This posture is recommended because:

A. Only trained experts in a controlled environment should risk provoking a suspect.

B. It limits the interviewer’s liability to formal charges of harassment.

C. The goal is to remain in control while still appearing compassionate and understanding.

D. The evidence in the case may ultimately point elsewhere.

25. In the course of an admission-seeking interview, you could display physical evidence of the fraud, discuss the testimony of witnesses, or discuss the accused’s deceptions. All of these may be useful to:

A. Defuse alibis

B. Establish rapport

C. Increase fear

D. Appear compassionate

26. In an admission-seeking interview, there comes a point at which the accused is deliberating whether or not to confess. When this occurs, the interviewer should present an alternative question to the accused which forces him or her to make one of two choices. One alternative allows the accused a morally accepted reason for the misdeed; the other paints the accused in a negative light. Regardless of which answer the accused chooses, her or she is acknowledging guilt. This is known as a/an:

A. Benchmark admission

B. Fork-in-the-road admission

C. Lesser-of-two evils admission

D. Exculpatory admission

27. As with any interview, there are three general approaches to obtaining the verbal confession: chronologically, by transaction, or by:

A. Association

B. Display of physical evidence

C. Event

D. Official documentation (e.g., tax return)

28. Because of the nature of the psychology of confessions, most confessors will lie about one or more aspects of the offense, even though confirming overall guilt. When this happens during the verbal confession, the interviewer should ________________________.

A. Offer a moral rationalization for the lie but make sure the confessor knows that you know he lied

B. Firmly but politely debunk the confessor’s lie with the evidence

C. Gently confront the confessor while remaining as compassionate as possible

D. Make a mental note of the discrepancy and proceed as if the falsehood had been accepted as truthful

29. _________ is an essential element in all criminal and civil actions involving fraud.

A. Motive

B. Intent

C. Conversion

D. Ego/entitlement

30. Once the subject has admitted to remembering the first instance, the interviewer should ___________________________________.

A. Say to him or her to “tell me about it”

B. Express some moral indignation so that the confessor knows he or she has done wrong

C. Remind the confessor that actions have consequences

D. Immediately get the confessor to sign a written statement

31. Most frauds are solo ventures—committed without the aid of an accomplice. However, the interviewer should still seek to determine whether other parties were involved. Which choice from the list below would be the best way to phrase this?

A. Did someone else know?

B. Who else knew besides you?

C. Give me the names, right now, of everyone who knew besides you!

D. Who are the other losers involved in this?

32. When it is time to obtain a signed statement from the confessor, which approach is best?

A. The interviewer should have the confessor draft the statement, preferably in his or her own handwriting.

B. The interviewer should suggest that the confessor’s legal counsel draft a statement.

C. The interviewer should prepare the statement for the confessor to sign.

D. The interviewer should have the confessor dictate the statement to him or her for signature.

33. Giving vague or evasive answers to questions, avoiding eye contact with the interviewer, casting guilt to others in general but not specifically, and being indignant may be signs of ____________________________________________.

A. The interviewer having failed to adequately prepare

B. A pathological liar

C. Stress that may accompany deception

D. A confessor who is almost ready to admit their guilt

34. According to research, the average person’s ability to judge deception is relatively poor. Some studies have indicated that interviewers fail to identify lies as much ____ of the time.

A. 25%

B. 50%

C. 35%

D. 70%

35. Generally, truthful behavior includes direct answers that give the impression that the interviewee has nothing to hide, spontaneous answers that indicate that the interviewee has nothing to think about, a perception by the interviewee of attentiveness and interest in the interview outcomes, an orientation toward the interviewer, and ________________________.

A. Increased or decreased use of illustrators in speech during threatening questions

B. Being overly friendly and polite

C. Appearing outwardly unconcerned

D. Behavioral consistency between verbal and nonverbal cues

36. A liar will often request that the interviewer “Check with my wife,” or “Talk to my minister.” Why do they say this?

A. To add credibility to the false statement.

B. To vindicate themselves.

C. To gain sympathy from the interviewer.

D. To identify co-conspirators without having to name them.