Transcript 2/26

Today’s Topics


Interviewing Techniques
Types of Questions
FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1
General Interview
Guidelines






Be aware of the “crisis cycle”
Remain a people person
Engage rather than challenge
Conduct the interview as close to the
event as possible
Plan for the interview
See text for demeanor (p.281) &
language (p.281)
FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1
Types of Questions





Introductory
Informational
Assessment
Closing
Self Admission-use carefully
FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1
Interview Facilitators








Expectation fulfillment
Recognition
Altruism
Sympathy
Newness
Catharsis
Sense of meaning
Availability of rewards
FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1
Don’t try to
memorize
the details of
this list.
Know how to
use some of
them.
Interview Inhibitors








Time demands
Ego threats
Etiquette
Trauma
Forgetfulness
Time-line confusion
Logic confusion
Unconscious behaviors
Unwilling
Unable
FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1
Don’t try to
memorize
the details of
this list.
Know how to
use some of
them.
Fraud Reporting

WFO Suggestion:





Summary
Chronology
Interview & Procedural Summaries
Admission information
Loss Assessment
FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1