1. Interview Methodology Loyola University of Maryland Graduate Accounting Certificate Program GB767 Professional Communications

2. Introduction Interviewing witnesses is an important part of the successful resolution of fraud allegations. Five types of questions 1. Introductory 2. Informational 3. Closing 4. Assessment 5. Admission-Seeking

3. Introductory Questions Primary Purposes Provide the Introduction – Indicate name and company and avoid using titles – Opportunity to set a comfortable interview atmosphere Establish Rapport – Establish some common ground (break the ice) Establish Interview Theme – Explain the purpose Observe Reactions – Pose nonsensitive questions and establish a baseline for interviewee’s verbal and nonverbal behavior General Rules Don’t interview more than one person Provide privacy Ask Nonsensitive Questions Get a Commitment for Assistance Make a Transitional Statement Seek Continuous Agreement Do Not Promise Confidentiality Avoid Negotiations Avoid discussing the Source of Allegations

4. Informational Questions Purpose: Gathering facts Three Types of Questions: 1.Open – calls for a monologue response and does not restrict the subject’s response 2.Closed – limit the possible responses by requiring a precise answer and is more suitable for closing phase 3.Leading – directs the subject to answer in particular way and is used to confirm facts that are already known Question Sequence: Questioning should proceed from general to specific—gather general information before seeking details

5. Difficult Interviews Dealing with Difficult People Do not react by striking back, giving in, nor terminating the interview Disarm the person by listening, acknowledging, and agreeing wherever you can Change Tactics by directing what the subject says back to the problem and to the interest of both sides Volatile Interviews Bring a second interviewer for psychological strength and to have a witness in the event that the subject later makes allegations of improper conduct

6. Closing an Interview Reconfirm facts by going over key facts for assurance that they have been understood Gather additional facts by allowing the subject opportunity to provide any relevant information that has been overlooked Conclude the interview by obtaining feedback regarding the interview, receiving permission for further contacts, and exchanging contact information

7. Assessment Questions Purpose: establishing credibility of interviewee Used when previous responses seem inconsistent; possibility of deception Ask the subject to agree with matters that go against the principles of most honest people Observe/analyze verbal and nonverbal clues Help interviewer decide whether to pose admission- seeking questions Factors Affecting Behavior: – Physical Environment – Intelligence – Bias – Mental Stability – Age – Culture Ethnicity Economic Status

8. Verbal Clues to Deception Changes in Speech Patterns Repetition of the Question Comments Regarding the Interview Selective Memory Making Excuses Oaths Character Testimony Answering with a Question Overuse of Respect Increasingly Weaker Denials Failure to Deny Avoidance of Emotive Words Refusal to Implicate Other Suspects Tolerant Attitudes Reluctance to Terminate Interview Feigned Unconcern

9. Nonverbal Clues to Deception Full-Body Motions Anatomical Physical Responses Illustrators Hands Over the Mouth Manipulators Fleeing Positions Crossing the Arms Reaction to Evidence Fake Smiles

10. Admission-Seeking Questions Three Purposes – Distinguish the innocent from the culpable – Obtain a valid confession – Obtain a written statement acknowledging the facts Steps 1. Direct Accusation 2. Observe Reaction 3. Report Accusation 4. Interrupt Denials 5. Establish Rationalization 6. Diffuse Alibis 7. Benchmark Admission 8. Verbal Confession 9. Taking a Signed Statement