1. Today’s Topics Interviewing Techniques Types of Questions
FORENSIC ACCOUNTING - BA124 – Spring Slide 14-1

2. 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)
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3. Types of Questions Introductory Informational Assessment Closing
Self Admission-use carefully
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4. 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.
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5. 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 Slide 14-1

6. Fraud Reporting WFO Suggestion: Summary Chronology
Interview & Procedural Summaries
Admission information
Loss Assessment
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