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Today’s Topics. Interviewing Techniques Types of Questions. 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
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Today’s Topics • Interviewing Techniques • Types of Questions FORENSIC ACCOUNTING - BA124 – Spring 2012 Slide 14-1
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) FORENSIC ACCOUNTING - BA124 – Spring 2012 Slide 14-2
Types of Questions • Introductory • Informational • Assessment • Closing • Self Admission-use carefully FORENSIC ACCOUNTING - BA124 – Spring 2012 Slide 14-3
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. FORENSIC ACCOUNTING - BA124 – Spring 2012 Slide 14-4
Interview Inhibitors • Time demands • Ego threats • Etiquette • 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 2012 Slide 14-5
Fraud Reporting • WFO Suggestion: • Summary • Chronology • Interview & Procedural Summaries • Admission information • Loss Assessment FORENSIC ACCOUNTING - BA124 – Spring 2012 Slide 14-6