Interview Methodology

1. Interview Methodology Loyola University of Maryland Graduate Accounting Certificate Program GB767 Professional Communications

2. Introduction • Interviewing witnesses is an important part of the successful resolution of fraud allegations. • Five types of questions 1. Introductory 2. Informational 3. Closing 4. Assessment 5. Admission-Seeking

3. Introductory Questions Primary Purposes General Rules Don’t interview more than one person Provide privacy Ask Nonsensitive Questions Get a Commitment for Assistance Make a Transitional Statement Seek Continuous Agreement Do Not Promise Confidentiality Avoid Negotiations Avoid discussing the Source of Allegations • Provide the Introduction • Indicate name and company and avoid using titles • Opportunity to set a comfortable interview atmosphere • Establish Rapport • Establish some common ground (break the ice) • Establish Interview Theme • Explain the purpose • Observe Reactions • Pose nonsensitive questions and establish a baseline for interviewee’s verbal and nonverbal behavior

4. Informational Questions Purpose: Gathering facts Three Types of Questions: • Open – calls for a monologue response and does not restrict the subject’s response • Closed – limit the possible responses by requiring a precise answer and is more suitable for closing phase • Leading – directs the subject to answer in particular way and is used to confirm facts that are already known Question Sequence: Questioning should proceed from general to specific—gather general information before seeking details

5. Difficult Interviews Dealing with Difficult People • Do not react by striking back, giving in, nor terminating the interview • Disarm the person by listening, acknowledging, and agreeing wherever you can • Change Tactics by directing what the subject says back to the problem and to the interest of both sides Volatile Interviews • Bring a second interviewer for psychological strength and to have a witness in the event that the subject later makes allegations of improper conduct

6. Closing an Interview • Reconfirm facts by going over key facts for assurance that they have been understood • Gather additional facts by allowing the subject opportunity to provide any relevant information that has been overlooked • Conclude the interview by obtaining feedback regarding the interview, receiving permission for further contacts, and exchanging contact information

7. Assessment Questions • Factors Affecting Behavior: • Physical Environment • Intelligence • Bias • Mental Stability • Age • Culture • Ethnicity • Economic Status • Purpose: establishing credibility of interviewee • Used when previous responses seem inconsistent; possibility of deception • Ask the subject to agree with matters that go against the principles of most honest people • Observe/analyze verbal and nonverbal clues • Help interviewer decide whether to pose admission-seeking questions

8. Verbal Clues to Deception • Overuse of Respect • Increasingly Weaker Denials • Failure to Deny • Avoidance of Emotive Words • Refusal to Implicate Other Suspects • Tolerant Attitudes • Reluctance to Terminate Interview • Feigned Unconcern • Changes in Speech Patterns • Repetition of the Question • Comments Regarding the Interview • Selective Memory • Making Excuses • Oaths • Character Testimony • Answering with a Question

9. Nonverbal Clues to Deception • Full-Body Motions • Anatomical Physical Responses • Illustrators • Hands Over the Mouth • Manipulators • Fleeing Positions • Crossing the Arms • Reaction to Evidence • Fake Smiles

10. Admission-Seeking Questions • Three Purposes • Distinguish the innocent from the culpable • Obtain a valid confession • Obtain a written statement acknowledging the facts • Steps 1. Direct Accusation 2. Observe Reaction 3. Report Accusation 4. Interrupt Denials 5. Establish Rationalization 6. Diffuse Alibis 7. Benchmark Admission 8. Verbal Confession 9. Taking a Signed Statement