Interview Methodology

Loyola University of MarylandGraduate Accounting Certificate Program

GB767 Professional Communications

Introduction• Interviewing witnesses is an

important part of the successful resolution of fraud allegations.

• Five types of questions 1. Introductory2. Informational3. Closing4. Assessment 5. Admission-Seeking

Introductory Questions

Primary Purposes• 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

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

Informational QuestionsPurpose: Gathering factsThree Types of Questions:1. Open – calls for a monologue response and does not

restrict the subject’s response 2. Closed – limit the possible responses by requiring a

precise answer and is more suitable for closing phase3. 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

Difficult InterviewsDealing 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

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

Assessment Questions• 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

• Factors Affecting Behavior:– Physical Environment– Intelligence– Bias – Mental Stability– Age– Culture• Ethnicity• Economic Status

Verbal Clues to Deception• Changes in Speech

Patterns• Repetition of the

Question• Comments Regarding

the Interview• Selective Memory• Making Excuses• Oaths• Character Testimony• Answering with a

Question

• 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

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

Admission-Seeking Questions• Three Purposes– Distinguish the innocent from the culpable– Obtain a valid confession– Obtain a written statement acknowledging the facts

• Steps1. Direct Accusation2. Observe Reaction3. Report Accusation4. Interrupt Denials5. Establish Rationalization

6. Diffuse Alibis7. Benchmark Admission8. Verbal Confession9. Taking a Signed Statement