04 Interviewing Suspects and Signed Statements

Question 1

Simone, a manager at a major company, is suspected of financial statement fraud. During an admission-seeking interview with Simone, the investigator states: “A lot of employees count on the company doing well. I know you only did this to help the company succeed. Isn’t that right?” This technique is known as:
A. Extrinsic rewards
B. Altruism
C. Depersonalizing the victim
D. Genuine need

Answer 1

B. Altruism

If the subject does not confess to the misconduct when faced with direct accusations, the interviewer should try to convince the respondent that confessing is the most advantageous option available. To do this, the interviewer must offer a morally acceptable reason that allows the accused to confess to a misdeed without feeling ashamed. In many cases, the moral seriousness of the matter can be reduced by claiming the action was for the benefit of others. This is especially true if the accused views himself as a caring person. This is known as “altruism.” In establishing this rationalization, the interviewer might say something similar to the following examples: “I know you didn’t do this for yourself. I have looked into this matter carefully, and I think you did this to help your husband, didn’t you?” “You have a big responsibility in this company. A lot of people depend on you for their jobs. I just know you did this because you thought you were doing the right thing for the company, didn’t you?”

Question 2

In taking a verbal confession, which of the following items of information should an interviewer obtain?
A. Estimates of the number of instances, dates, and amounts involved
B. The accused’s motive for the offense
C. That the accused knew the conduct was wrong
D. All of the above

Answer 2

D. All of the above

The interviewer should obtain the following items of information during the verbal confession:
* An admission that the accused knew the conduct in question was wrong
* Facts known only to the confessor (e.g., estimates of the number of instances and the total amount of money involved)
* The accused’s motive for the offense
* The approximate date and time that the offense started
* The approximate date and time that the offense was terminated
* Information about the involvement of others
* Physical evidence
* Information about what happened to any illicit income derived from the misdeeds
* Information about any residual assets that the confessor can use to reduce losses
* Information about the specifics of each offense

Question 3

Which of the following statements is TRUE regarding note-taking during an admission seeking interview?

A. Conspicuous note-taking can reveal what the interviewer finds significant
B. In some admission-seeking interviews, taking notes should be avoided if possible
C. Extensive note-taking can be distracting to the suspect
D. All of the above

Answer 3

D. All of the above

When conducting an admission-seeking interview, note-taking should be kept to a minimum. In some cases, taking notes should be avoided. Because the admission-seeking interview’s ultimate goal is to obtain a signed statement of guilt, it is not necessary to take extensive notes. Such notes can distract the suspect and reveal what points the fraud examiner believes to be important; thus, if the fraud examiner determines that note-taking is necessary, he should do so in a way that does not reveal the information’s significance.

Question 4

Green, a Certified Fraud Examiner, is conducting an admission-seeking interview of Brown, a fraud suspect. Brown has confessed to having committed the fraud, but he is denying anyone else was involved. However, Green knows this is untrue. What should Green do next?

A. Mention the penalties involved in perjury.
B. Get Brown’s written admission before continuing the interview.
C. Proceed directly to present his evidence against Brown’s co-conspirators.
D. Proceed as if the falsehood has been accepted as truth and return to it later.

Answer 4

D. Proceed as if the falsehood has been accepted as truth and return to it later.

Because of the psychology of confessions, most confessors lie about one or more aspects of the offense, even though they confirm overall guilt. When this happens during the verbal confession, the interviewer should make a mental note of the discrepancy and proceed as if the falsehood had been accepted as truth.
Such discrepancies should be saved until the accused provides all other relevant facts. If the discrepancies are material to the offense, the interviewer should either resolve them at the end of the verbal confession or wait and correct them in the written confession. If not material, such information can be omitted from the written confession.

Question 5

Which of the following is the most appropriate example of an alternative question?

A. “Did you, or did you not, commit this crime?”
B. “Did you deliberately plan this, or did it just happen?”
C. “Will you repay the money now or later?”
D. “How else might this situation be explained?”

Answer 5

B. “Did you deliberately plan this, or did it just happen?”

The alternative question forces the accused to make one of two choices, both of which imply guilt. One alternative provides the accused with a morally acceptable reason for the misdeed; the other portrays the accused negatively. Regardless of which answer the accused chooses, he is acknowledging guilt.

Question 6

Nathan, a Certified Fraud Examiner, has obtained an oral confession from Gabriel, a fraud suspect. Nathan wants to probe Gabriel for additional details. Which of the following is the most appropriate question Nathan should ask Gabriel to find out if there are any remaining proceeds that can be used to reduce losses?

A. “It’s all gone, isn’t it?”
B. “Is there anything left?”
C. “Did you spend everything?”
D. “What do you have left?”

Answer 6

D. “What do you have left?”

In appropriate situations, the interviewer should find out whether there are unspent or available assets that the confessor can use to reduce losses. The interviewer should ask the accused “What’s left?” rather than asking “Is there anything left?”

Question 7

An admission-seeking interview is specifically designed to:

A. Obtain a legal admission of wrongdoing
B. Gather background information about the subject
C. Determine if the subject has withheld key information
D. All of the above

Answer 7

A. Obtain a legal admission of wrongdoing

The admission-seeking interview is designed to obtain a legal admission of wrongdoing. It also serves various other purposes. For example, it seeks to clear an innocent person and encourage a culpable person to confess. A culpable individual usually confesses during the admission-seeking phase of an interview, while an innocent person does not do so unless threats or coercion are used. Also, the interviewer will seek to obtain a valid confession. And finally, admission-seeking interviews are designed to convince the confessor to sign a written statement acknowledging the facts.

Question 8

Which of the following is NOT one of the three general approaches for obtaining a verbal confession?
A. By event
B. In reverse chronology
C. Chronologically
D. By transaction

Answer 8

B. In reverse chronology

In an admission-seeking interview, the interviewer should transition to the verbal confession when the accused provides the first detailed information about the offense. There are three general approaches to obtaining the verbal confession: chronologically, by transaction, or by event. The approach taken should be governed by the circumstances of the case. Once a verbal confession is obtained, the interviewer must probe gently for additional details—preferably details that only the subject knows.

Question 9

In admission-seeking interviews, there are several explanations that employees give to rationalize their criminal behavior. Which of the following is NOT usually one of them?

A. Defective moral character
B. Financial problems
C. Inadequate recognition
D. Aberration of conduct

Answer 9

A. Defective moral character

There are numerous rationalizations used by employees to explain away criminal misconduct and fraud: unfair treatment, inadequate recognition, financial problems, aberration of conduct, family problems, accuser’s actions, stress, drugs, alcohol, revenge, depersonalizing the victim, minor moral infraction, altruism, and genuine need. The accused will use almost any rationalization that does not portray him as a “bad person.”

Question 10

Jane is a Certified Fraud Examiner working on an investigation at Mill Corp. During an interview, Colin, an employee at Mill Corp., confesses to Jane that he has been embezzling money from the company. Which of the following pieces of information does Jane NOT have to obtain from Colin?

A. The approximate date Colin started embezzling the money
B. An estimate of the amount of money Colin embezzled
C. A statement from Colin that his conduct was an accident
D. Information about the involvement of other Mill Corp. employees

Answer 10

C. A statement from Colin that his conduct was an accident

If a fraud examiner gets a verbal confession from the fraudster, it does not matter whether the fraudster claims his conduct was an accident. The interviewer should obtain the following items of information during the verbal confession:
* An admission that the accused knew the conduct in question was wrong
* Facts known only to the confessor (e.g., estimates of the number of instances and the total amount of money involved)
* The accused’s motive for the offense
* The approximate date and time that the offense started
* The approximate date and time that the offense was terminated
* Information about the involvement of others
* Physical evidence
* Information about what happened to any illicit income derived from the misdeeds
* Information about any residual assets that the confessor can use to reduce losses
* Information about the specifics of each offense

Question 11

When shifting from assessment questions to admission-seeking questions, the fraud examiner should provide a transitional theme that is designed to make the subject believe that he has been caught.

A. True
B. False

Answer 11

A. True

A transitional theme is necessary when proceeding from assessment-seeking questions to admission-seeking questions. In part, the theme should be designed to make the subject believe that he has been caught. Under the ideal circumstance, the interviewer should leave the room for a few minutes before proceeding to admission-seeking questions, saying that he has to “check on something.”

Question 12

Generally, it is an indication of deception when an interview subject accused of fraud becomes angry while denying wrongdoing.

A. True
B. False

Answer 12

B. False

When accused of wrongdoing, the typical guilty person reacts with silence. If the accused does deny culpability, those denials are usually weak. In some cases, the accused almost mumbles the denial. It is common for culpable individuals to avoid outright denials. Rather, they give reasons why they could not have committed the act in question.
Conversely, innocent people sometimes react with genuine shock at being accused. It is not at all unusual for an innocent person who is wrongfully accused to react with anger. In contrast to the guilty person, the typical innocent person will strongly deny committing the act or acts in question.

Question 13

Tobias, a Certified Fraud Examiner, is conducting an admission-seeking interview of Frederik, a fraud suspect. Tobias has a great deal of documentary evidence that he plans on using to diffuse Frederik’s alibis. The proper technique for using the evidence is for Tobias to display it all at once so that Frederik will be demoralized by the overwhelming amount of evidence.

A. True
B. False

Answer 13

B. False

One technique for diffusing alibis is to display the evidence. It is common for most guilty people to overestimate the amount of physical evidence. The interviewer should try to reinforce this notion in the way the evidence is presented to the accused. The physical evidence—usually documents in fraud matters—generally should be displayed one piece at a time, in reverse order of importance. In this way, the accused does not immediately know the full extent of the evidence. When the accused no longer denies culpability, the interviewer should stop displaying evidence.
Each time a document or piece of evidence is presented to the accused, the interviewer should note its significance. During this phase, the accused is still trying to determine how to react to being caught. The interviewer should, therefore, expect that the accused will attempt to lie his way out of the situation. Like denials, the interviewer should stop the alibis and other falsehoods before they are fully articulated.

Question 14

Paul, a Certified Fraud Examiner, is conducting an admission-seeking interview of Luca, a fraud suspect. Luca has decided to confess. How should Paul go about getting all the relevant information?

A. Get the general information and then move to the specifics
B. Obtain the details in reverse chronological order
C. Obtain the details in order of relevance
D. None of the above

Answer 14

A. Get the general information and then move to the specifics

During the admission-seeking interview, it is best to first confirm the general details of the offense. For example, the interviewer will want the accused to provide estimates of the amounts involved, name other parties involved in the offense, and give the location of physical evidence. After obtaining these basic facts, the interviewer can return to the specifics, in chronological order.

Question 15

For a signed, written confession to be admissible in court, the statement must be:

A. In the handwriting of the declarant
B. In the wording of the declarant
C. Signed by at least two witnesses
D. None of the above

Answer 15

D. None of the above

There is no legal requirement that a statement must be in the handwriting or wording of the declarant. A statement’s wording should be precise, and because the fraud examiner usually knows how to draft a valid statement, it is generally not a good idea to let a confessor draft the statement. In addition, while there is no legal requirement for the confession to be signed by at least two witnesses, it is recommended that two people witness the signing of a statement.

Question 16

Which of the following is an important consideration when preparing a room for an admission-seeking interview?

A. Whether the door is locked
B. Whether the room affords sufficient privacy
C. Whether there are any windows or wall hangings
D. All of the above

Answer 16

D. All of the above

When preparing a room for an admission-seeking interview, it is important that the interviewer consider the privacy afforded by the room. The location should establish a sense of privacy. The door should be closed but not locked, there should be no physical barriers preventing the target from leaving, and the suspect should be made aware that he is free to leave.
Distractions should be kept to a minimum. Ideally, there should be no photographs, windows, or other objects in the room. Chairs should be placed about four to six feet apart, and the accused should not be permitted to sit behind any physical barriers, such as chairs, tables, or desks. This is to prevent a physical barrier from becoming a psychological barrier that might inhibit responses from the accused.

Question 17

In admission-seeking interviews, an innocent person often reacts differently to the initial accusation than a culpable person. Which of the following reactions to the initial accusation is common to an innocent person?
A. Silence
B. Mumbled denials
C. Strong denials
D. Weak denials

Answer 17

C. Strong denials

When accused of wrongdoing, the typical guilty person reacts with silence. If the accused does deny culpability, those denials are usually weak. In some cases, the accused almost mumbles the denial. It is common for culpable individuals to avoid outright denials. Rather, they will give reasons why they could not have committed the act in question.
Conversely, innocent people sometimes react with genuine shock at being accused. It is not at all unusual for an innocent person, wrongfully accused, to react with anger. In contrast to the guilty person, the typical innocent person will strongly deny committing the act or acts in question.

Question 18

During an admission-seeking interview, Cynthia has just accused a suspect of committing a crime. The suspect begins to deny the accusation. The best practice would be for Cynthia to interrupt the suspect’s denial at this point.

A. True
B. False

Answer 18

A. True

Once the accused utters a denial in an admission-seeking interview, it becomes extremely difficult for him to change his response because doing so would be an admission that he lied. Therefore, the interviewer must prevent an outright denial, thereby making it easier for the subject to confess at a later time. An innocent person is unlikely to allow the interviewer to prevail in stopping the denial.
Cynthia should not allow the suspect to continue with his denial of the accusations. She can use several techniques to stop or interrupt the denial, including delays, repeated interruptions, and reasoning.

Question 19

James, a Certified Fraud Examiner, is conducting an admission-seeking interview. Which of the following strategies should James follow in his attempt to obtain a confession?
A. Avoid potential liability by making the accusation in the presence of outsiders.
B. Imply that time is of the essence to pressure the subject into confessing.
C. Minimize sympathy and maximize the perception of wrongdoing.
D. Conduct the interview in a firm, yet compassionate, manner.

Answer 19

D. Conduct the interview in a firm, yet compassionate, manner.

Admission-seeking interviews should be conducted only when there is sufficient privacy and time is not a factor. Additionally, the interviewer must not express disgust, outrage, or moral condemnation about the confessor’s actions, as this goes against the basic logic of obtaining confessions, which can be summed up asmaximize sympathy and minimize the perception of moral wrongdoing.
The interviewer must offer a morally acceptable reason for the confessor’s behavior. The interviewer cannot convey an opinion that the accused is a “bad person.” Guilty people almost never confess under such conditions. To obtain a confession, the interviewer must be firm, but must also project compassion, understanding, and sympathy.
The threat of a lawsuit is always present when allegations of wrongdoing are made against certain employees. It is, therefore, important that fraud examiners understand exactly what actions are permitted so that they can avoid potential liability. It is generally legal to accuse innocent people of misdeeds they did not commit as long as:
* The accuser has reasonable suspicion or predication to believe the accused has committed an offense.
* The accusation is made under conditions of privacy.
* The accuser does not take any action likely to make an innocent person confess.
* The accusation is conducted under reasonable conditions.

Question 20

Hugo, a Certified Fraud Examiner, has obtained an oral confession from David, a fraud suspect. Hugo reduced the confession into a short, concise written statement for David to sign. After David signed the statement, he remembered a significant detail that should have been included. How should Hugo handle this omitted information?

A. Destroy the old statement and prepare a new one
B. Add an addendum to the existing statement
C. Omit the significant detail
D. None of the above

Answer 20

B. Add an addendum to the existing statement

When taking a signed statement from a suspect, there should not be more than one written statement for each offense. If facts are inadvertently omitted, the fraud examiner can add them later to the original statement as an addendum. For legal purposes, prepare separate statements for unrelated offenses. This rule applies because the target may be tried more than once—once for each offense.

Question 21

Which of the following is an objective of an admission-seeking interview?
A. To distinguish innocent individuals from culpable ones
B. To obtain a signed written statement acknowledging the facts
C. To obtain a valid confession
D. All of the above

Answer 21

D. All of the above

The admission-seeking interview is designed to obtain a legal admission of wrongdoing. It also serves various other purposes. For example, it seeks to clear an innocent person and encourage a culpable person to confess. A culpable individual usually confesses during the admission-seeking phase of an interview, while an innocent person does not do so unless threats or coercion are used. Also, the interviewer will seek to obtain a valid confession. And finally, admission-seeking interviews are designed to convince the confessor to sign a written statement acknowledging the facts.

Question 22

Gamma, a Certified Fraud Examiner, is interviewing Beta, a fraud suspect. Gamma asks Beta, “Who in the company could be responsible for this situation?” If Beta is guilty, he is more likely to say:
A. “It could be Green, but I’m not sure.”
B. “It could have been anybody.”
C. “It wasn’t me, that’s for sure.”
D. “It wasn’t anyone I work with.”

Answer 22

B. “It could have been anybody.”

Both the honest respondent and the liar have a natural reluctance to name others involved in misdeeds. However, the liar frequently refuses to implicate possible suspects, no matter how much pressure the interviewer applies. This is because the culpable person does not want the circle of suspicion to be narrowed.
Additionally, both honest and dishonest people normally object to and deny a direct accusation. But when compared to an innocent person, a culpable person is more likely to avoid an outright denial (“I didn’t do it.”) and is more apt to provide the interviewer with explanations as to why he is not the responsible party. An innocent person is unlikely to allow the interviewer to prevail in stopping the denial.

Question 23

Sergio, a nonunion suspect, arrived at a scheduled admission-seeking interview accompanied by his manager, insisting that the manager be present during the interview. Should this interview be allowed to continue?

A. No, because the manager’s presence would not be lawful.
B. Yes, because the manager is not a legal professional and therefore may not interfere in a legitimate investigatory interview.
C. Yes, because a third-party witness to a confession is valuable in court.
D. No, because the presence of a third party could have liability consequences.

Answer 23

D. No, because the presence of a third party could have liability consequences.

Other than the subject and two fraud examiners, no other observers should be permitted in the admission-seeking interview because, among other reasons, the presence of third parties could have liability consequences. If the accused is in a union, a union representative (or a union attorney) might have the right to attend. However, this might present legal problems in allowing a third party to hear any allegations made. Also, because it is very difficult to obtain a confession with witnesses present, the fraud examiner should consider whether the case can be proven without the admission-seeking interview.

Question 24

When attempting to diffuse a suspect’s alibi in a case where there is little physical evidence, a recommended technique is to discuss the accused’s prior deceptions.

A. True
B. False

Answer 24

A. True

A useful technique to diffuse an alibi is to discuss the accused’s prior deceptions. The goal is to appeal to the accused’s logic, not to scold or degrade. This technique is particularly useful in cases with a lack of physical evidence. As with other interview situations, the word lying should be avoided.

Question 25

Which of the following conditions indicates it is the appropriate time to ask admission-seeking questions? A. The interviewer believes there is a reasonable probability that the subject is responsible for the act in question B. The interviewer can control the interview’s time, place, and subject matter C. All reasonable investigative steps and sources have been exhausted D. All of the above

Answer 25

D. All of the above ## Footnote Normally, the interviewer should ask accusatory or admission-seeking questions when all of the following are true: * There is a reasonable probability that the respondent has committed the act in question. * All other reasonable investigative steps have been completed and as much information as possible has been developed from other sources. * The interviewer can reasonably control the interview's place, time, and subject matter.

Question 26

Black, a Certified Fraud Examiner, is conducting an admission-seeking interview of Red, a fraud suspect. Black asks Red: "Did you do this because you were mad, or was there a reason you did this?" Red replies: "I had a reason." Which of the following is the most appropriate response for Black to make? A. "I don't believe you." B. “Everyone says that.” C. "It couldn't have been a very good reason." D. "I'm glad you had a good reason to do this."

Answer 26

D. "I'm glad you had a good reason to do this." ## Footnote Once the accused makes the benchmark admission, the interviewer should reinforce the confessor’s decision by returning to the theme for his rationalization. This helps the confessor feel comfortable and lets him know that the interviewer does not look down upon him. For example: "I am glad to hear that you had a good reason to do this. That reinforces what I thought all along—that you were caught up in extraordinary circumstances. When was the first time you did it?"

Question 27

When preparing a room for an admission-seeking interview, the suspect's chair should be: A. Higher than the interviewer’s chair B. As comfortable as possible C. Behind a desk or table D. Within full view of the fraud examiner

Answer 27

D. Within full view of the fraud examiner ## Footnote When preparing a room for an admission-seeking interview, chairs should be placed about four to six feet apart, and the accused should not be permitted to sit behind any physical barriers, such as chairs, tables, or desks. This is to prevent a physical barrier from becoming a psychological barrier that might inhibit responses from the accused.

Question 28

In admission-seeking interviews, the transition from the accusatory process to the verbal confession should occur when the accused provides the first detailed information about the offense. A. True B. False

Answer 28

A. True ## Footnote In an admission-seeking interview, the interviewer should transition to the verbal confession when the accused provides the first detailed information about the offense. There are three general approaches to obtaining the verbal confession: chronologically, by transaction, or by event. The approach taken should be governed by the circumstances of the case. Once a verbal confession is obtained, the interviewer must probe gently for additional details—preferably details that only the subject knows.

Question 29

When reducing a suspect's verbal confession into a written statement, the fraud examiner should include which of the following points? A. A statement that the confession is voluntary B. Language indicating that the statement is true C. Acknowledgement that the confessor read the statement D. All of the above

Answer 29

D. All of the above ## Footnote When reducing a suspect's verbal confession into a written statement, the fraud examiner should include a number of points. The signed statement should contain language expressly stating that the confessor is voluntarily making the confession. The signed statement should contain language indicating the subject knowingly and intentionally committed the act and that the subject knew the act was wrong. The signed statement should also include the approximate dates of the offense, the approximate amounts of losses, and the approximate number of instances. Also, the signed statement should include language indicating the subject’s willingness to cooperate. The signed statement should include the confessor’s moral excuse, but the fraud examiner should ensure the wording of the excuse clause does not diminish legal responsibility. The confessor must acknowledge that he read the statement, and he should initial all the pages of the statement. The written statement should state specifically that it is true.

Question 30

Finn, a Certified Fraud Examiner, is conducting an admission-seeking interview of Vince, a fraud suspect. Finn's theme for establishing rationalization for Vince's fraud was that Vince was treated unfairly at work. But Vince doesn't seem to accept this theme. What should Finn do? A. Select another theme B. Terminate the interview C. Continue to repeat the theme D. None of the above

Answer 30

A. Select another theme ## Footnote If the subject does not confess to the misconduct when faced with direct accusations, the interviewer should try to convince the respondent that confessing is the most advantageous option available. To do this, the interviewer must offer a morally acceptable reason that allows the accused to confess to a misdeed without feeling ashamed. If the accused does not relate to one theme, the interviewer should move on to another until one seems to fit. Thereafter, the interviewer should fully develop the theme. Note that the theme development explains away the moral, but not the legal, consequences of the misdeed. The interviewer should not make any statements that might lead the accused to believe that cooperation will eliminate legal liability.

Question 31

When confessing to fraud, suspects tend to provide accurate details on the amount of funds involved and number of instances to relieve themselves of the guilt of their dishonest actions. A. True B. False

Answer 31

B. False ## Footnote In fraud matters especially, it is common for the accused to underestimate the amount of funds involved, as well as the number of instances. This is probably because of the human mind’s natural tendency to block out unpleasant matters. If the subject provides an estimate of these items, the interviewer should be skeptical of the figure’s accuracy. If the accused’s response is, “I don’t know,” start high with the amounts and gradually come down.

Question 32

Which of the following is a recommended tactic for interrupting an accused’s denials during an admission-seeking interview? A. Delays B. Repeated interruptions C. Reasoning D. All of the above

Answer 32

D. All of the above ## Footnote Once the accused utters a denial in an admission-seeking interview, it becomes extremely difficult for him to change his response because doing so would be an admission that he lied. Therefore, the interviewer must prevent an outright denial, thereby making it easier for the subject to confess at a later time. An innocent person is unlikely to allow the interviewer to prevail in stopping the denial. Fraud examiners can use several techniques to stop or interrupt denials, including delays, repeated interruptions, and reasoning.

Question 33

Martin, a Certified Fraud Examiner, is conducting an admission-seeking interview of Doris, a fraud suspect. Although Martin has already interviewed several witnesses, he should not tell Doris under any circumstances that he has interviewed other individuals. A. True B. False

Answer 33

B. False ## Footnote One technique for diffusing alibis is to discuss the testimony of witnesses. The objective is to give enough information about what other people might say without providing too much. Ideally, the interviewer's statement will create the impression in the accused's mind that many people are in a position to contradict his story. The interviewer is again cautioned about furnishing enough information to the accused so that he can identify the witnesses. This might place the witnesses in a difficult position, and the accused might contact the witnesses in an effort to influence testimony. The accused could also take reprisals against potential witnesses.

Question 34

In interview situations, admission-seeking questions should be phrased "Did you do it?" rather than "Why did you do it?" A. True B. False

Answer 34

B. False ## Footnote People generally do not confess if they believe that there is doubt in the accuser's mind regarding their guilt. Thus, the interviewer must convey absolute confidence in the admission-seeking interview—even if not fully convinced. The interviewer must make the accusation in the form of an implied statement of fact. Accusatory questions do not ask, “Did you do it?” They ask, “Why did you do it?”

Question 35

If the accused becomes withdrawn after his alibis have been diffused, the interviewer’s best course of action is to remain silent until the accused makes a confession. A. True B. False

Answer 35

B. False ## Footnote After the interviewer diffuses the accused’s alibis, the accused often becomes quiet and withdrawn. Some people in this situation might cry. If this occurs, the interviewer must be comforting. The interviewer should not remain silent or discourage the accused from showing emotion. Generally, such reactions indicate that the accused is considering whether to confess. At this point in the interview, the interviewer should present an alternative question. The alternative question forces the accused to make one of two choices, both of which constitute a benchmark admission (i.e., an answer that implies guilt). Regardless of whether the accused answers yes or no, he will make a culpable statement, or benchmark admission. Once the benchmark admission is made, the subject has made a subconscious decision to confess.

Question 36

When making a direct accusation in an admission-seeking interview, it is usually best to use strong words such as steal, fraud, or crime to reinforce the seriousness of the crime to the suspect. A. True B. False

Answer 36

B. False ## Footnote The admission-seeking interview begins with a direct accusation. The accusation should be made in the form of a statement, not a question. Also, emotive words such as steal, fraud, and crime should be avoided during the accusatory process. The accusation should be phrased as though the accused’s guilt has already been established, trapping the accused with no way out.

Question 37

Once a suspect has confessed in an interview, it is important to get copies of as much physical evidence as possible. Bank records are of particular importance. Which of the following is the recommended method for obtaining bank records after a confession? A. Ask the subject to bring the records to the next interview session. B. Ask to meet the subject the next day at his bank. C. Obtain a separate written authorization for the release of the bank records. D. Obtain an oral authorization for the release of the bank records.

Answer 37

C. Obtain a separate written authorization for the release of the bank records. ## Footnote Interviewers should obtain physical evidence from the confessor—regardless of how limited it might be. In many instances, fraudsters deposit illicit income directly into their bank accounts. The interviewer should typically ask the confessor to voluntarily surrender his banking records for review. It is recommended that either (1) a separate written authorization be obtained or (2) specific language be added to the confession noting the voluntary surrender of banking information. The first method is generally preferable.

Question 38

When taking notes during an admission-seeking interview, the interviewer should do so in a manner that suggests to the suspect that he has been caught in a lie. This strategy will increase pressure on the suspect and increase the likelihood of a confession. A. True B. False

Answer 38

B. False ## Footnote When conducting an admission-seeking interview, note-taking should be kept to a minimum. In some cases, taking notes should be avoided. Because the admission-seeking interview’s ultimate goal is to obtain a signed statement of guilt, it is not necessary to take extensive notes. Such notes can distract the suspect and reveal what points the fraud examiner believes to be important; thus, if the fraud examiner determines that note-taking is necessary, he should do so in a way that does not reveal the information’s significance.

Question 39

If, during an admission-seeking interview, the interviewer wants to reduce the accused’s perception of the moral seriousness of the act in question, which of the following would be an appropriate statement for the interviewer to make? A. "This doesn't mean you're Bernie Madoff." B. "It's really not a big problem, legally." C. "It's just a technical violation." D. None of the above

Answer 39

A. "This doesn't mean you're Bernie Madoff." ## Footnote In many cases, the interviewer can reduce the accused's perception of the moral seriousness of the matter. But the moral seriousness should not be confused with the legal seriousness. Fraud examiners and interviewers should be careful to avoid making statements that could be construed as relieving legal responsibility. For example, the fraud examiner should not state: "It is not a big problem, legally. It's just a technical violation." Instead, the interviewer should minimize the moral side's importance. One effective way is through comparisons, such as: "Everything is relative. What you've done doesn't even come close to some of the other things that have happened. You're not Bernie Madoff, right?"

Question 40

Baker, a Certified Fraud Examiner, has obtained an oral confession from Gamma, a fraud suspect. Gamma confessed to committing fraud, and he admitted to smuggling drugs in an unrelated case. How should Baker handle these admissions in Gamma's written confession? A. Baker should take separate statements for each of the unrelated crimes B. Baker should include both crimes in the same statement C. Baker should omit the information concerning the drug smuggling D. None of the above

Answer 40

A. Baker should take separate statements for each of the unrelated crimes ## Footnote When taking a signed statement from a suspect, there should not be more than one written statement for each offense. If facts are inadvertently omitted, the fraud examiner can add them later to the original statement as an addendum. For legal purposes, prepare separate statements for unrelated offenses. This rule applies because the target may be tried more than once—once for each offense.

Question 41

Jeff, an employee at a retail store, is accused of skimming money from the register. During an admission-seeking interview with Jeff, the investigator states: “This is a huge corporation with more than a hundred stores, so it’s not like a few dollars here and there is going to affect anyone personally. Is that how you saw it?" This technique is known as: A. Depersonalizing the victim B. Genuine need C. Extrinsic rewards D. Unfair treatment

Answer 41

A. Depersonalizing the victim ## Footnote If the subject does not confess to the misconduct when faced with direct accusations, the interviewer should try to convince the respondent that confessing is the most advantageous option available. To do this, the interviewer must offer a morally acceptable reason that allows the accused to confess to a misdeed without feeling ashamed. In cases involving employee theft, an effective rationalization technique is to depersonalize the victim. The accused is better able to cope with the moral dilemma of his actions if the victim is a faceless corporation or agency. Examples include: "It isn't like you took something from a friend or neighbor. I can see how you could say, 'Well, this would be okay to do as long as it was against the company, and not my coworkers.' Isn't that right?" "It's not like what you've done has really hurt one person. Maybe you thought of it this way: 'At most, I've cost each shareholder a few cents.' Isn't that the way it was?"

Question 42

Liam, a Certified Fraud Examiner, is attempting to get a fraud suspect to admit guilt. Liam should: A. Give the suspect an excuse for his behavior B. Show the suspect incriminating evidence C. Directly accuse the suspect D. All of the above

Answer 42

D. All of the above ## Footnote People rarely confess voluntarily unless they perceive that the benefits of confession outweigh the penalties. A good interviewer, through the application of sophisticated techniques, is able to convince the respondent that the confession is in his best interest. The admission-seeking interview begins with a direct accusation. The accusation should be made in the form of a statement, not a question. Additionally, to obtain an admission of guilt, the interviewer must offer a morally acceptable reason for the confessor’s behavior. The interviewer cannot convey an opinion that the accused is a “bad person.” Guilty people almost never confess under such conditions. To obtain a confession, the interviewer must be firm, but must also project compassion, understanding, and sympathy. Even when the interviewer presents the accused with an appropriate rationalization, it is likely that he will continue to deny culpability. In these situations, the interviewer must quickly and decisively diffuse these alibis by convincing the accused of the weight of the evidence against him. Interviewers can often diffuse alibis by displaying physical evidence. The physical evidence—usually documents in fraud matters—generally should be displayed one piece at a time, in reverse order of importance. In this way, the accused does not immediately know the full extent of the evidence.

Question 43

Lucas, a Certified Fraud Examiner, is conducting an admission-seeking interview of William, a fraud suspect. Lucas asked William: "Did you just want extra money, or did you do this because you had financial problems?" This is called a(n): A. Alternative question B. Rationalization question C. Benchmark question D. None of the above

Answer 43

A. Alternative question ## Footnote After the interviewer diffuses the accused’s alibis, the accused often becomes quiet and withdrawn. Some people in this situation might cry. If this occurs, the interviewer must be comforting. The interviewer should not remain silent or discourage the accused from showing emotion. Generally, such reactions indicate that the accused is considering whether to confess. At this point in the interview, the interviewer should present an alternative question. The alternative question forces the accused to make one of two choices, both of which imply guilt. One alternative provides the accused with a morally acceptable reason for the misdeed; the other portrays the accused negatively. Regardless of which answer the accused chooses, he is acknowledging guilt. Examples of alternative questions include: "Did you plan this deliberately, or did it just happen?" "Did you just want extra money, or did you do this because you had financial problems?"

Question 44

Grigori, a fraud suspect, has confessed to Dmitri, a Certified Fraud Examiner, that he has embezzled funds. Dmitri is unsure whether Grigori had an accomplice. Which of the following is the most appropriate question concerning accomplices? A. "Was anyone else involved?" B. "We have evidence someone else is involved. Who is it?" C. "Who else knew about this besides you?" D. "Did someone else know?"

Answer 44

C. "Who else knew about this besides you?" ## Footnote Although most fraudsters commit their crimes without the aid of an accomplice, the interviewer should determine whether others were involved. To obtain this information, the interviewer should not ask if anyone else assisted the fraudster; instead, he should phrase the question similar to this: "Who else knew about this besides you?" By asking who else “knew,” the interviewer is not only asking for the names of possible conspirators, but also about others who might have known what was going on and failed to report it. This question should be worded as “Who else knew?” rather than “Did someone else know?”

Question 45

Smith, a Certified Fraud Examiner, is conducting an admission-seeking interview of Green, a fraud suspect. To encourage Green to confess, Smith should express disgust and moral condemnation for Green’s actions. A. True B. False

Answer 45

B. False ## Footnote People rarely confess voluntarily unless they perceive that the benefits of confession outweigh the penalties. A good interviewer, through the application of sophisticated techniques, is able to convince the respondent that the confession is in his best interest. In doing so, the interviewer must not express disgust, outrage, or moral condemnation about the confessor’s actions, as this goes against the basic logic of obtaining confessions, which can be summed up as maximize sympathy and minimize the perception of moral wrongdoing.

Question 46

Which of the following is an appropriate moral excuse clause to include in a signed confession? A. "I didn't know it was illegal." B. “I didn’t mean to do it." C. “I didn’t do it on purpose." D. “I didn’t mean to hurt anyone."

Answer 46

D. “I didn’t mean to hurt anyone." ## Footnote The signed statement should include the confessor’s moral excuse, but the fraud examiner should ensure that the wording of the excuse clause does not diminish legal responsibility. Instead of using language like “I didn’t mean to do it,” which implies lack of intent, the interviewer should focus on an excuse that provides only a moral explanation for the misconduct.