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 Don’t try to memorize the details of this list. Know how to use some of them. FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1

Interview Inhibitors Time demands Ego threats Etiquette Unwilling Trauma Forgetfulness Time-line confusion Logic confusion Unconscious behaviors Unwilling Don’t try to memorize the details of this list. Know how to use some of them. Unable FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1

Fraud Reporting WFO Suggestion: Summary Chronology Interview & Procedural Summaries Admission information Loss Assessment FORENSIC ACCOUNTING - BA124 – Spring 2015 Slide 14-1