1. FORENSIC ACCOUNTING - BA124 – Spring 2010Slide 9a-1 Today’s Topics n Interviewing Techniques n Types of Questions

2. FORENSIC ACCOUNTING - BA124 – Spring 2010Slide 9a-2 General Interview Guidelines n Be aware of the “crisis cycle” n Remain a people person n Engage rather than challenge n Conduct the interview as close to the event as possible n Plan for the interview n See text for demeanor (p.276) & language (p.277)

3. FORENSIC ACCOUNTING - BA124 – Spring 2010Slide 9a-3 Types of Questions n Introductory n Informational n Assessment n Closing n Self Admission-use carefully

4. FORENSIC ACCOUNTING - BA124 – Spring 2010Slide 9a-4 Interview Facilitators n Expectation fulfillment n Recognition n Altruism n Sympathy n Newness n Catharsis n Sense of meaning n Availability of rewards Don’t try to memorize the details of this list. Know how to use some of them.

5. FORENSIC ACCOUNTING - BA124 – Spring 2010Slide 9a-5 Interview Inhibitors n Time demands n Ego threats n Etiquette n Trauma n Forgetfulness n Time-line confusion n Logic confusion n Unconscious behaviors Don’t try to memorize the details of this list. Know how to use some of them. Unwilling Unable

6. FORENSIC ACCOUNTING - BA124 – Spring 2010Slide 9a-6 Fraud Reporting n WFO Suggestion: n Summary n Chronology n Interview & Procedural Summaries n Admission information n Loss Assessment