Today’s TopicsGeneral Interview GuidelinesTypes of QuestionsInterview FacilitatorsInterview InhibitorsFraud ReportingFORENSIC ACCOUNTING - BA124 – Fall 2011 Slide 14-1Today’s TopicsInterviewing TechniquesTypes of QuestionsFORENSIC ACCOUNTING - BA124 – Fall 2011 Slide 14-2General Interview GuidelinesBe aware of the “crisis cycle”Remain a people personEngage rather than challengeConduct the interview as close to the event as possiblePlan for the interviewSee text for demeanor (p.281) & language (p.281)FORENSIC ACCOUNTING - BA124 – Fall 2011 Slide 14-3Types of QuestionsIntroductoryInformationalAssessmentClosingSelf Admission-use carefullyFORENSIC ACCOUNTING - BA124 – Fall 2011 Slide 14-4Interview FacilitatorsExpectation fulfillmentRecognitionAltruismSympathyNewnessCatharsisSense of meaningAvailability of rewardsDon’t try to memorize the details of this list. Know how to use some of them.FORENSIC ACCOUNTING - BA124 – Fall 2011 Slide 14-5Interview InhibitorsTime demandsEgo threatsEtiquetteTraumaForgetfulnessTime-line confusionLogic confusionUnconscious behaviorsDon’t try to memorize the details of this list. Know how to use some of them.UnwillingUnableFORENSIC ACCOUNTING - BA124 – Fall 2011 Slide 14-6Fraud ReportingWFO Suggestion:SummaryChronologyInterview & Procedural SummariesAdmission informationLoss
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