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Discussion Questions
2. Fraud, like death or serious injury, is a crisis. People who are involved in a crisis
generally experience a predictable sequence of reactions to the crisis. Interviewers
who understand these reactions are much more effective than interviewers who do
not. The predictable sequence of reactions is as follows:
Denial
Anger
Rationalization or bargaining
Depression
Acceptance
3. The five general types of questions an interviewer can ask are introductory,
informational, assessment, closing, and admission-seeking.
4. Whenever two or more human beings are conversing, several types of communication
can occur, including expression, persuasion, therapy, ritual, and information
exchange.
Chapter 10 1
Albrecht: Fraud Examination, 4e
7. Informational questions are nonconfrontational and nonthreatening, and are asked for
information-gathering purposes.
Chapter 10 2
Albrecht: Fraud Examination, 4e
8. As a general rule, questioning sequence should proceed from the general to the
specific; that is, it is best to seek general information before seeking details.
9. A volatile interview is one that has the potential to bring about strong emotional
reactions in the respondent. Typical volatile interviews involve close friends and
relatives of a suspect, coconspirators, and similar individuals.
10. Assessment questions seek to establish the credibility of the respondent. They are
used only when the interviewer considers previous statements by the respondent to be
inconsistent because of possible deception.
11. Norming or calibrating is the process of observing behavior before critical questions
are asked as opposed to doing so during questioning. Norming should be a routine
part of all interviews. People with truthful attitudes will answer questions one way;
those with deceitful attitudes will generally answer them differently. When using
norming or calibration techniques, interviewees are asked about something they are
comfortable with and then something about the fraud. This process is repeated several
times in order to “calibrate” the interviewees’ verbal and nonverbal cues.
12. The three types of honesty testing include pencil-and-paper tests, graphology, and
voice stress analysis and polygraphs.
True/False
1. False. Many honesty tests are not used to determine whether someone has committed
a crime but rather what their level of honesty is.
2. False. Failure to pass a polygraph test does not mean certain guilt. Polygraphs are
deemed to be quite accurate when people pass them but less so when people fail.
3. True
4. True
5. True
7. True
8. True
9. False. The fraud report should not include disciplinary recommendations. It should
state facts only.
Chapter 10 3
Albrecht: Fraud Examination, 4e
10. False. This statement is true with friendly and neutral witnesses, but it is not true if
the person being interviewed is an adverse witness or a suspect.
11. False. Fraud reports should list all findings. The goal is to state what happened,
regardless of the outcome.
12. True
Multiple Choice
1. c
2. d
3. b
4. a
5. c
6. d
7. b
8. e
9. d
10. c
11. b
12. a
13. a
14. d
15. c
16. b
17. a
Chapter 10 4
Albrecht: Fraud Examination, 4e
Short Cases
Case 1
Judd Jim
1. Denial Disbelief; lets it go Dumbfounded; denial
2. Anger Confrontation “What right …”
3. Rationalization Jim slipped up Just doing his job
4. Depression Feels sad “The gig is up”
5. Acceptance Friends with Jim Admits guilt
Case 2
Because you may already have enough evidence to support your claims against Damon, the
first thing you should do is contact the police and present to them the results of your
investigation and audits. You might prearrange a meeting with Damon and record the
discussion. You may want to have police officers watch the discussion live. If you decide not
to have police involvement, Damon could deny the conversation or say that you fabricated it.
It is important to plan the interview carefully.
1. Introductory Questions: Because you already know Damon through your father-in-
law’s work, Damon should not be alerted by your request for a private talk. Once the
discussion has started, you could make small talk initially but should keep it brief.
2. Informational Questions: You could openly bring up the topic of how cheap your
father-in-law is and how you wish he would pay more. After a comment like, “I bet it
wouldn’t be hard to find a little extra money laying around the office,” you could ask
Damon if he can think of any ideas of how to defraud the company. You could ask
other questions to gather more information, but if Damon is not willing to open up
you could question him directly about the fraud.
3. Closing Questions: To verify the facts he had told you, it is important to ask closing
questions. If you want to close the conversation, you could ask, “Do you know
anyone else I could talk to? Is there anything else I have forgotten to ask you that
would be relevant? If I need to talk to you again, would it be okay?”
4. Assessment Questions: If Damon just does not seem to be opening up to any of your
questions, you could specifically bring up some of the things that Damon has done.
You could say that you happened to see him commit fraud and you were just
wondering how he happened to pull it off without getting caught. While asking about
the frauds, you should bring up each one specifically and watch to try to determine if
Damon is telling the truth.
Chapter 10 5
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