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FraudExamination

Chapter10
Inquiry Methods and Fraud Reports

Albrecht, Albrecht, Albrecht, Zimbelman


2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use
as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for
TotheStudent
This is one of the longest chapters in the textbook, but it deals with an
extremely important subject: interviewing. Be sure to take the time
breaking the reading into several sections if necessaryto
understand the concepts presented here. Great interviews are a
telltale sign of great investigators.

Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
LearningObjectives
Understand the interviewing process.
Plan and conduct an interview.
Understand the nature of admission-seeking
interviews.
Describe the different deceptions and lies used by
perpetrators.
Describe the different types of honesty testing.
Prepare a fraud report.
Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
TheInterviewingProcess
The most common technique used to investigate
and resolve fraud
A question-and-answer session designed to elicit
information
Structured (not free-form) conversation that has a
purpose
The systematic questioning of individuals who
have knowledge of events, people, and evidence
of a case
Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
PlanninganInterview
General Preparation
Follow a plan or outline to meet your objectives
Review relevant documents to gather as much
information as possible
Conduct interviews at the interviewees office
(except for hostile interviewees)
Set up an appointment
Plan sufficient (even excess) time for the
interview Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
PhysiologyofDeception
Verbal Cues
Changes in Speech Patterns
Repetition of the Question
Comments Regarding Interview
Selective Memory
Making Excuses
Oaths
Character Testimony
Fewer Emotionally Charged Words
Specific Denials
Overuse of Respect Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
PhysiologyofDeception
Non-Verbal Cues
Full Body Motions
Anatomical Physical Responses
Illustrators
Hands over the Mouth
Manipulators
Fleeing Positions
Crossing the Arms
Reaction to Evidence
Lip Movements
Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
AdmissionseekingInterviews
These interviews make statements and accuse
directly
The goal is to elicit confessions from perpetrators
Should happen only when a reasonable
probability exists that the respondent has
committed the act
Culpability can be based on verbal and nonverbal
responses to interview questions, documents,
and/or physical evidence
Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
AdmissionseekingInterview
Accuse directly
Our investigation has clearly established that you:

made a false entry (avoid fraud)

took company assets without permission (avoid using theft,


embezzlement, or stealing)
took money from a vendor (avoid bribe or kickback)

have not told the complete truth (avoid lie or fraud)

Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
HonestyTesting
The most common inquiry method is the interview.
Three other methods exist:
(1) Pencil-and-paper tests
(2) Graphology
(3) Voice stress analysis and polygraphs.

Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,
TheFraudReport
Includes:
Findings
Conclusions
Recommendations
Corrective actions taken
Should be:
Objective
Factual
Unbiased
Free from distortion
Albrecht, Albrecht, Albrecht, Zimbelman

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned,

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