Chapter 10 Flashcards
(36 cards)
Difference btw Interviewing and Interrogation
Interview
- Systematic questioning of a knowledgeable person in pursuit of details surrounding a forensic Acc issue
- - Primarily an info gathering exercise
Interrogation
- Questioning of a subject or target to obtain evidence and to solicit a confession
- Adversarial in nature
- Act to test or confirm info already know or suspected by the examiner
- Vigilant or rights of interview
Difference between a subject and target
Suspect: is a person suspected of commiting an offense
Target: When fairly sure the suspect has committed fraud term changes to target - used by prosecuters
What are the rewards for effectively interviewing on interrogating?
- Reduced Investigation time
- Increased probability of investigative success
- Improved confidence in invest conclusion
- Direct evidence of culpability instead of indirect
- Elimination of innocent subjects or target
Order of Interviews for suspected fraud
- Neutral third party witnesses
- Corroborative witnesses
- Co-consipirators
- Target - have as much info - can be avoided if interview clear the target
Interview order when Fraudulent FS & Tax Return Examinations
What assumptions will the perp make
Investigator starts w/ suspected perpetrator
- Document perp claims that FS are not materially misstated
- If auditor finds it, perp caught in a lie
Perp Assumptions either:
- Auditor will not find the issue
- Auditor will not be skilled enough to unravel the underlying evidence
How to Prepare and Plan for Interview?
- Know as much as you can about witness, crime, victim & perp
- Know what needs to be covered in interview
- Detect clues on deception
- Understand the offense under investigation
- Consider witness background
- Consider distractions when selecting location of interview
- Select a private location
- Conduct by surprise when possible
How to understand the offense under examination?
Questions to ask yourself
- Legal elements?
- Details of alleged issue
- Methodology used to conceal
- What benefit did perp get
- What evidence has been collected about ACC and what evidence is needed
- Who had an oppotunity to commit the offense
- did perp have assess to other assets
Considerations for Conducting Interviews
- Interviewer should see entire body of interview
- Chair 6 feet in front of interview
- Be respectful and profession
- Avoid confusing language
- Avoid detailed notes
- Watch body for suggestions of discomfort and deceit
- Short question to the point
- Avoid leading to a specific answer
- Discourage speculation
- Get interview back on track
- Understand response b4 moving on
- Keep control of interview
How to Interview Witnesses
- Start w/ background info
- Organize questions in chronological order
- Document witness connection to suspects of the investigation
- Document discussions btw witness and suspects
- Determine if witness has any important docs
- Elicity opinion about events and acts under investigation
- Determine if witness has any other ideas on where to look
What are the Three Stages of an Interview
Introduction
Body
Close
What happens during the introduction stage of the Interview?
- Interviewer greets them and states reason for the interview
- Professional non confrontational tone, set the tone
- Establish rapport w/ intervieww
- Assess witness spirit of cooperation
- Provides beg of baseline for assessment of misdirection and deceit
What happens during the body stage of the Interview?
- Facts and evidence of case are reviewed w/ interviewee
- Generally open ended question
- Allow interviewee to completely answer the question
- Completely understand answers before moving on
- Demonstrate patience & do not interrup
- Focus on listening, gathering info and watch for misdirection
- Issues with checklists and prewritten questionnaire
What happens during the close stage of the Interview?
- Review and summarize important aspects of the interview
- clarify any questions regarding responses
- Attemp to end interview on a positive note
- Leave door open for future discussion
Examples of Good Ending Questions
- is there anything that I have forgotten to ask?
- Is there anything else you would like to add for the record?
- Is ther anyone else I should speak w/ about the issues we have covered?
Two stages of Interrogations and purpose
- Introduction
- Process of obtaining a cofession to the acts
Seeks to soften target resitance to confessingby identifying a rationalization palatable to him
Five types of Interview & Interrogation questions
- Introductory
- Informational
- Closing
- Assessment
- Admission seeking
Describe the purpose of Introductory Question and rules during introductory phase
Help provide an introduction, establish rapport, theme of interview, observe the person’s reactions
Rules:
- 1 person at a time
- privacy and non sensitive question
- Commitment for assistance and transitional statement
- Seek continuous agreement, do not promise confidentiality
- Negotiations
- Discussing source of allegation
Typed of Questions
- Informational
- Open
- Closed
- Leading
Informational Question Techniques
- Begin with question that will not create defensive attitude
- Ask in manner to develop facts in order of occurrance
- One questin at a time
- Ask Straighforward question
- minimize interruption and give ample time to answer
- Help remember but do not suggest answer
- Repeast or rephase if necessary
- Separate facts from inferences
- Have interviwee give comparisons by %, frac, time estimates, and distance
- Ask respondant to summarize infor given after direct questioning
How to deal w/ Volatile Interviews?
Volatile interview- has ability to bring about strong emotional reactions
- Two interviewers should be present
- Conducted on surprise basis
- Question order out of sequence
- Hypothetical questioning
Closing Questions
- Reconfirming facts
- Gather additional facts: ask if any relevant info or other witnesses
- Conclude interview: give final chance to add info & leave door open to additional cooperation
Assessment Questions
- Establish Credibility of respondent
- Used when previous statements are inconsistent
- Norming or Calibrating: observe behavior before important questions
- Methodology: least to most sensitive - basis explained before asking question
-
Admission Seeking Questions
When to use, what order, three purposes, outsiders, miranda warnings
Used when culpability is reasonably certain - subject
Posed in precise order
1. clear an innocent person
2. Encourage culpable person to confess
Three purposes
1. Distringuish innocent from culpable
2. Obtain valid confession
3. Obtain written statement acknowledging the facts
May have right to a union representative present that cant ask questions or object
Miranda Warning: private employers not required to give this
Best for Theme Development of admission seeking question
- Convince its in best interest
- offer morally acceptable reason for behavior
- Do not imply their a bad person
- Sympathize
- Subjects guilt assumed in form of question
- Do not accuse an innocent person of a crime
