ACFE - Association of Certified Fraud Examiners Interview and Interrogation Techniques Questions and Answers — Questions and Answers
Question 1: A Certified Fraud Examiner is questioning a subject about potential expense reimbursement fraud. The examiner states, "With the intense pressure to meet sales goals and the complicated expense reporting system, I can understand how someone might bend the rules just to keep up." Which persuasion technique is the examiner using?
- Projecting blame onto the victim or company
- Minimizing the moral seriousness of the act
- Offering a morally acceptable reason for the behavior (Correct answer)
- Directly accusing the subject with evidence
Correct answer: Offering a morally acceptable reason for the behavior
This is an example of rationalization. The examiner is providing a morally justifiable or understandable reason for the subject's potential actions, making it psychologically easier for the subject to confess. This technique is designed to show empathy and reduce the subject's resistance to admitting guilt.
Question 2: What is the primary purpose of asking assessment questions during a fraud examination interview?
- To gather basic background and biographical information from the subject.
- To obtain a legally binding confession to the fraudulent act.
- To establish rapport and a baseline for the subject's normal behavior.
- To observe the subject's verbal and non-verbal responses to hypothetical, morally-tinged questions. (Correct answer)
Correct answer: To observe the subject's verbal and non-verbal responses to hypothetical, morally-tinged questions.
Assessment questions are designed to gauge a subject's credibility by asking hypothetical questions that touch upon the themes of the fraud. The examiner observes the subject's reactions to these questions to look for signs of deception before making a direct accusation.
Question 3: Which of the following is a key distinction between a fact-gathering interview and an admission-seeking interview (interrogation) in a corporate fraud investigation?
- An admission-seeking interview is the first step in any investigation, followed by fact-gathering interviews.
- A fact-gathering interview is non-accusatory and designed to gather information, while an admission-seeking interview is accusatory and intended to obtain a confession. (Correct answer)
- Fact-gathering interviews must be recorded by law, whereas admission-seeking interviews do not require recording.
- An admission-seeking interview is conducted by law enforcement, while a fact-gathering interview is conducted by a CFE.
Correct answer: A fact-gathering interview is non-accusatory and designed to gather information, while an admission-seeking interview is accusatory and intended to obtain a confession.
The fundamental difference lies in their purpose and tone. A fact-gathering interview is a non-accusatory process of collecting information. An admission-seeking interview (or interrogation) is conducted only when the examiner is reasonably certain of the subject's guilt and its purpose is to obtain a confession.
Question 4: A CFE is interviewing a warehouse manager suspected of inventory theft. The interview begins with general, non-threatening questions about the manager's job duties, the warehouse layout, and typical processes. This initial phase of the interview is primarily intended to:
- Establish rapport and observe the subject's baseline behavioral norms. (Correct answer)
- Use rationalization to minimize the moral gravity of the offense.
- Confront the subject directly with evidence of the theft.
- Obtain a written confession from the subject as quickly as possible.
Correct answer: Establish rapport and observe the subject's baseline behavioral norms.
The introductory phase of an interview is crucial for building rapport and establishing a baseline of the subject's normal, non-stressed verbal and non-verbal behavior. This baseline is then used as a point of comparison when more sensitive questions are asked later, helping the examiner to spot potential signs of deception.
Question 5: In the structured sequence of interviewing, which type of question is used only when the fraud examiner is reasonably certain of the subject's guilt and all other reasonable investigative steps have been completed?
- Informational Questions
- Introductory Questions
- Assessment Questions
- Admission-Seeking Questions (Correct answer)
Correct answer: Admission-Seeking Questions
Admission-seeking questions are used in the final stage of the interview process, which is essentially an interrogation. They are direct, accusatory questions designed to obtain a confession after the investigation has yielded sufficient evidence to believe the subject is culpable.
Question 6: Which of the following is a verbal cue that may indicate deception during an interview?
- Providing answers that are direct, spontaneous, and concise.
- Recalling specific, and sometimes irrelevant, details of an event with ease.
- Using oaths or swearing to bolster the credibility of their statements. (Correct answer)
- A consistent and firm denial of the allegation.
Correct answer: Using oaths or swearing to bolster the credibility of their statements.
Deceptive subjects may use oaths (e.g., "I swear to God," "on my honor") more frequently than truthful subjects to add weight to their false statements, believing it makes them more convincing. Truthful subjects often feel the facts will speak for themselves and have less need for such verbal crutches.
ACFE - Association of Certified Fraud Examiners Interview and Interrogation Techniques Questions and Answers
A Certified Fraud Examiner is questioning a subject about potential expense reimbursement fraud.
The examiner states, "With the intense pressure to meet sales goals and the complicated expense reporting system, I can understand how someone might bend the rules just to keep up." Which persuasion technique is the examiner using?