CFE Interview Techniques & Communication 5 — Questions and Answers
Question 1: Which ethical boundary must a CFE NEVER cross when conducting an interrogation?
- Expressing skepticism about the subject's account
- Using deceptive tactics such as false evidence ploys (Correct answer)
- Presenting evidence in a strategic sequence
- Allowing the subject to tell their story uninterrupted
Correct answer: Using deceptive tactics such as false evidence ploys
Although some jurisdictions permit law enforcement to use false evidence ploys, CFEs are bound by ACFE ethics standards that prohibit deception during examinations.
Question 2: A subject invokes their right to have an attorney present during a workplace fraud interview conducted by a private CFE. What is the MOST appropriate action?
- Continue the interview since Miranda rights apply only to law enforcement
- Immediately stop the interview and consult with legal counsel before proceeding (Correct answer)
- Advise the subject that attorney presence is not permitted in internal investigations
- Reduce the interview to written questions only
Correct answer: Immediately stop the interview and consult with legal counsel before proceeding
While Miranda technically applies only to government actors, best practice and potential employment law require stopping when an employee invokes the right to counsel.
Question 3: What is the primary goal of establishing a 'behavioral baseline' at the start of a forensic interview?
- To document the subject's educational background for the case file
- To observe normal verbal and non-verbal patterns against which deviations can be measured (Correct answer)
- To legally establish that the subject understands the interview process
- To assess whether the subject requires a legal guardian
Correct answer: To observe normal verbal and non-verbal patterns against which deviations can be measured
A behavioral baseline captures how the subject communicates when relaxed, providing a reference point for detecting meaningful changes during sensitive questioning.
Question 4: Which of the following is an example of a 'leading question' that a CFE should AVOID?
- 'Can you tell me what happened on June 5th?'
- 'Did you take the money because you were having financial problems?' (Correct answer)
- 'Walk me through your typical end-of-day cash reconciliation.'
- 'What, if anything, do you know about the missing inventory?'
Correct answer: 'Did you take the money because you were having financial problems?'
Leading questions embed assumptions or suggest the desired answer, contaminating the subject's account and potentially undermining evidentiary value.
Question 5: During a group fraud investigation, a CFE must decide the ORDER in which to interview witnesses. What is generally the BEST sequence?
- Start with the primary suspect to secure an early admission
- Interview peripheral witnesses first, then key witnesses, and suspects last (Correct answer)
- Interview all witnesses simultaneously to prevent collusion
- Begin with the most senior employee regardless of their involvement
Correct answer: Interview peripheral witnesses first, then key witnesses, and suspects last
Interviewing peripheral witnesses first builds factual context and corroborating detail before confronting key witnesses or suspects who may be more guarded.
Question 6: What is 'active listening' in the context of a forensic interview?
- Taking verbatim notes while the subject speaks without making eye contact
- Fully concentrating, understanding, and responding to demonstrate comprehension (Correct answer)
- Rapidly formulating the next question while the subject is still speaking
- Playing back audio recordings to verify the subject's statements
Correct answer: Fully concentrating, understanding, and responding to demonstrate comprehension
Active listening involves focused attention, verbal and non-verbal acknowledgment, and reflective responses that validate the subject and encourage continued disclosure.
Question 7: A CFE notices a subject consistently touches their face and clears their throat when discussing financial controls but shows none of these behaviors on neutral topics. How should the CFE interpret this?
- Conclude the subject is definitively lying about financial controls
- Note the behavioral cluster as a potential area for follow-up but avoid premature conclusions (Correct answer)
- Immediately confront the subject about the specific transactions
- Dismiss the behaviors as meaningless nervous habits
Correct answer: Note the behavioral cluster as a potential area for follow-up but avoid premature conclusions
Behavioral clusters that deviate from a subject's baseline warrant further exploration but are not conclusive proof of deception on their own.
CFE Interview Techniques & Communication 5
Which ethical boundary must a CFE NEVER cross when conducting an interrogation?