Wk4 Discussion (Interviewing) - Post 1

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CHAPTER 15: INTERVIEWING WITNESSES

LEARNING OBJECTIVES

After studying this chapter, you should be able to

15-1 List the five types of interview questions

15-2 Understand how to ask introductory questions

15-3 Explain how to construct informational questions

15-4 Understand the differences between open, closed, and leading questions

15-5 Explain how to close an interview

15-6 Define and explain the purpose of assessment questions

15-7 List some nonverbal clues to deception

15-8 List some verbal clues to deception

15-9 Discuss the methodology of admission-seeking questions

15-10 List the elements of a signed statement

OVERVIEW

In the fraud examination field, there is nothing more important to the successful resolution

of a case than the ability to conduct a thorough interview of subjects and witnesses. While

accountants and auditors routinely ask questions, the queries rarely confront a subject of

wrongdoing. For example, if we return to the fictional case from Chapter 1 of Linda Reed

Collins, who is suspected of taking kickbacks in return for awarding business, fraud

examination methodology requires us to resolve the allegation from inception to

disposition. That means interviewing a number of potential witnesses: her coworkers,

subordinates, superiors, associates, and other vendors. And, finally, it means interviewing

Collins herself, provided we still have sufficient predication to indicate that she has

committed fraud against her employer.

But regardless of whom we interview about what subject, there are five general types of

questions that we can ask: introductory, informational, assessment, closing, and admission-

seeking. In routine interview situations, where the object is to gather information from

neutral or corroborative witnesses, only three of the five types of questions will normally be

asked: introductory, informational, and closing. If you have reasonable cause to believe the

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respondent is not being truthful, assessment questions can be asked. Finally, if you decide

with reasonable cause that the respondent is responsible for misdeeds, admission-seeking

questions can be posed.

Introductory Questions

Introductory questions serve four primary purposes: to provide an introduction, to

establish a rapport between you and the subject, to establish the theme of the interview, and

to observe the subject’s reactions.

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Provide the Introduction

You should indicate your name and company, but avoid using titles. As a general

proposition, the more informal the interview, the more relaxed the respondent. This leads

to better communication. You should also shake hands with the subject. Making physical

contact helps break down psychological barriers to communication. Be cautioned against

invading the respondent’s personal space, however—doing so might make the person

uncomfortable. You generally should remain at a distance of four to six feet.

One of the goals is to create a comfortable climate for the subject, one that will encourage

open communication. Once the respondent is seated, it is a good idea to ask the subject

whether he would like something to drink, whether he needs to take off a coat or jacket, and

so forth. It is best to take care of these matters before beginning the interview, so that delays

and interruptions can be avoided.

Establish Rapport

Some common ground must be established before questioning begins. This is usually

accomplished by engaging in small talk for a few minutes. The small talk should not be

overdone, but should be used as a means to break the ice and establish a flow of

communication between you and the subject.

Establish the Interview Theme

The interview theme might be related only indirectly to the actual purpose of the interview.

The goal of the theme is to get the respondent to “buy in” to assisting in the interview. The

theme for the interview should be one that is logical for the respondent to accept and easy

to explain. Normally, the more general, the better. One of the most effective interview

themes is that you are seeking the subject’s help. Nearly all human beings get satisfaction

from helping others. Throughout the interview, it is important to include the subject as part

of the process as opposed to making him feel like a target of the inquiry. During this phase

of the interview, the respondent must not feel threatened in any way.

Observe Reactions

You must be skilled in interpreting the respondent’s reactions to questions. The majority of

communication between individuals is nonspoken; the subject will provide clues about

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what he knows—consciously or subconsciously—with his body language, tone of voice, and

attitude. You must, therefore, systematically observe the various responses the subject gives

during the course of the conversation.

This is done by first posing nonsensitive questions while establishing rapport. By observing

the subject’s reactions to these kinds of questions, you can establish a baseline for the

subject’s verbal and nonverbal behavior. Later, when more sensitive questions are asked,

you will observe the respondent’s reactions. If the respondent’s verbal and non-verbal

behavior significantly changes as particular questions are posed, you must attempt to

determine why. (For a more detailed discussion, see the “Physiology of Deception” section

later in this chapter.)

General Rules for the Introductory Phase of the Interview

Don’t Interview More Than One Person at a Time

One of the basic rules is to question only one person at a time. The testimony of one

respondent will invariably influence the testimony of another. There are few hard-and-fast

rules to interviewing, but this is one of them.

Privacy

Another basic rule is to conduct interviews under conditions of privacy. The interview is

best conducted out of the sight and sound of friends, relatives, and fellow employees. People

are very reluctant to furnish sensitive information within earshot of others.

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Ask Nonsensitive Questions

Sensitive questions should be scrupulously avoided until well into the interview. Even then,

such questions should be asked only after careful deliberation and planning. During the

introductory phase, emotive words of all types generally should be avoided. Such words

normally put people on the defensive, making them more reluctant to answer and to

cooperate.

EXAMPLE

Instead of Use

Investigation Inquiry

Audit Review

Interview Ask a few questions

Embezzlement/theft Shortage or paperwork problems

Get a Commitment for Assistance

It is critical to obtain a commitment for assistance from the subject. The commitment must

consist of some positive action on the part of the subject; remaining silent or simply nodding

the head is not sufficient. You should ask for the commitment before the interview

commences, and should encourage the subject to voice a positive, audible “yes” when asked

whether he will help. If you encounter silence the first time you ask for assistance, the

question should be repeated in a slightly different way until the respondent verbalizes the

commitment.

Make a Transitional Statement

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Once you have gotten a commitment for assistance, you must describe the purpose of the

interview in more detail. This is done using a transitional statement, which sets forth a

legitimate basis for the questioning and explains to the subject how he fits into the inquiry.

After making the transitional statement, you should seek a second commitment for

assistance. Assume, for example, that we are interviewing Linda Reed Collins for the first

time. If we don’t know for sure that she has done anything wrong, we don’t want to put her

off; to do so would impede the information-gathering process. After you have introduced

yourself and asked Ms. Collins for assistance, here is a way you might make a transitional

statement:

EXAMPLE

Interviewer: “It’s pretty routine, really. I’m gathering some information about the

purchasing function and how it is supposed to work. It would be helpful to me if I could

start by asking you to basically tell me about your job. Okay?”

Seek Continuous Agreement

Throughout the interview process—from the introduction to the close—you should attempt

to phrase questions so that they can be answered “yes.” It is easier for people to reply in the

affirmative than the negative.

Do Not Promise Confidentiality

Some subjects may be hesitant to speak to you for fear that the information they share will

not be kept confidential. The subject may request a promise of confidentiality for any

statements he makes. When this happens, you should inform the subject that all

information that is gathered will be provided to individuals who have a “need to know.”

You should not make any promise to the subject that the matters he discusses will be

confidential. Any information gathered in an interview belongs to the client or employer,

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not you. You do not have the right to limit the use of the information or to decide how the

information will be used. Therefore, to promise the subject that the information will be kept

confidential is misleading to the subject, and may taint subsequent use of the information.

Negotiations

In some situations, a subject may attempt to negotiate with you, offering information in

exchange for something from the company or the client. If this happens, you should keep

the discussion open and listen to what the subject may want. However, unless you are

authorized to do so, you should not represent to the subject any “quid pro quo” with respect

to cooperation. You should tell the subject that any information he provides will be

conveyed to the appropriate individual, and will be taken into account. To negotiate with a

subject is to lose control of the interview and investigation.

Discussing the Source of Allegations

In the event that you are following up on a complaint or allegation, you should not discuss

either the fact that there is an allegation or the source of the information. It is not your role

to provide information. If Collins, for example, asks where the complaint or information

originated, you should advise her that as a matter of policy, the basis for any inquiry is not

discussed.

Informational Questions

Once the proper format for the interview has been set, you should turn to the fact-gathering

portion. Informational questions should be nonconfrontational and nonthreatening, and

should be asked for the purpose of gathering unbiased factual information. The great

majority of your questions will fall into this category.

There are essentially three types of questions that can be asked: open, closed, and leading.

These types of questions are discussed in more detail below. Each is used in a logical

sequence to maximize the development of information. If you have reason to believe that

the respondent is being untruthful, assessment questions can be posed; otherwise, the

interview is brought to a logical close at the end of the informational phase.

Open Questions

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Open questions are those that are worded in a way that makes it difficult to simply answer

them using “yes” or “no.” The typical open question calls for a monologue response, and can

be answered in several different ways. During the information phase of the interview, you

should endeavor to ask primarily open questions, in order to stimulate conversation and

allow the subject to convey as much information as possible. An open question does not

restrict the subject’s response. Thus, instead of asking, “You are in charge of purchasing,

aren’t you?”, which directs the subject’s response to one particular area, you might ask,

“Would you tell me about your job?” The latter example allows for a broad response during

which more information will be conveyed. Later, you can go back and draw out more

information about a particular topic.

Closed Questions

Closed questions are those that limit the possible responses by requiring a precise answer,

usually “yes” or “no.” (“Did you approve this vendor?” or “On what day of the week did it

happen?”) Closed questions are used to deal with specifics, such as amounts, dates, and

times. Generally, closed questions should be avoided in the informational part of the

interview. However, they are used extensively in the closing phase.

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Leading Questions

Leading questions contain the answer as a part of the question. They are usually used to

confirm facts that are already known. An example of a leading question is, “There haven’t

been any changes in the operation since last year, have there?” This type of question gives

the subject much less room to maneuver than the open question “What changes have been

made in the operation since last year?” or the closed question “Have there been any changes

in the operation since last year?”

Notice how the leading question directs the subject to answer in a particular way: that there

have not been any changes. It implies that you already know the answer, and asks the

subject to confirm what is already known. The open question allows more latitude, allowing

the subject to make any comments he wants about changes in the operation. The closed

question narrows the subject’s options a bit, but still allows the subject to confirm or deny

that changes have been made. Leading questions can be particularly effective in obtaining

confessions or getting subjects to make unpleasant admissions.

Question Sequences

As a general rule, questioning should proceed from the general to the specific: that is, it is

best to gather general information before seeking details. A variation is to “reach

backward” with the questions, by beginning with known information and working toward

unknown areas. An efficient method of doing this is to recount the known information and

then frame the next question as a logical continuation of the facts previously related.

Informational Question Techniques

Below are some suggestions for improving the quality of the interview during the

information-gathering phase:

• Begin by asking questions that are not likely to cause the respondent to become

defensive or hostile.

• Ask the questions in a manner that will develop the facts in the order of their

occurrence, or in some other systematic order.

• Ask only one question at a time, and frame the question so that only one answer is

required.

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• Ask straightforward and frank questions. Generally avoid shrewd approaches.

• Keep interruptions to a minimum, and do not stop the subject’s narrative without good

reason.

• Give the respondent ample time to answer; don’t rush.

• Try to help the respondent remember, but do not suggest answers—and be careful not

to imply any particular answer through your facial expressions, gestures, methods of

asking questions, or types of questions asked.

• Repeat or rephrase questions, if necessary, to get the desired facts.

• Be sure you understand the answers; if they are not perfectly clear, have the subject

interpret them at that time instead of waiting to do so until later.

• Give the subject an opportunity to qualify her answers.

• Separate facts from inferences.

• Have the subject give comparisons by percentages, fractions, estimates of time and

distance, and other such methods to ensure accuracy.

• After the respondent has given a narrative account, ask follow-up questions about every

key issue that has been discussed.

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• Upon conclusion of the direct questioning, ask the respondent to summarize the

information given; then, summarize the facts, and have the respondent verify that these

conclusions are correct.

Methodology

In order to begin the informational phase of the interview, you must first make a transition

out of the introductory phase. The transition is a signal that you and the subject are going to

begin discussing the substantive issues that are the purpose of the interview. The transition

usually is accomplished by asking the subject a nonthreatening question about herself or

her duties. It often begins with a restatement of the purpose of the interview: “As I said, I am

gathering information about the company’s operations. Can you tell me about what you do

on a day-to-day basis?”

Begin with Background Questions

Assuming that the subject does not have a problem answering the transitional question, you

should proceed with a series of easy, open questions designed to follow up on the subject’s

answer and to expand on the information already provided. Questions like “How long have

you been working here?” or “What do you like best about your job?” or “What do your

responsibilities involve?” are good examples of background questions that will help you get

a better understanding of what the subject does and what information he might possess.

Observe Verbal and Nonverbal Behavior

During the period when the respondent is talking, you should discreetly observe the

person’s verbal and nonverbal behavior; this will help you calibrate the subject’s

mannerisms. Later, when more sensitive questions are posed, you can look for deviations in

the subject’s behavior that might indicate discomfort or deception.

Ask Nonleading (Open) Questions

You should use open questioning techniques almost exclusively during the informational

phase of the interview. The questions should not be accusatory. Once the respondent has

answered open questions, you can go back and review the facts in greater detail. If the

subject’s answers are inconsistent, you should try to clarify them. But you should not

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challenge the honesty or integrity of the respondent at this stage of the interview; doing so

can cause the subject to become defensive, and reluctant to provide information.

Approach Sensitive Questions Carefully

Words such as “routine questions” can be used to play down the significance of the inquiry.

It is important for information-gathering purposes that you not react excessively to the

respondent’s statements. You should not express shock, disgust, or similar emotions during

the interview. Every answer the subject gives should be treated evenly.

Dealing with Difficult People

You invariably will encounter some people who choose to be difficult during an interview.

There are five commonsense steps to take with such people:

Do Not React

A subject might be belligerent or try to antagonize you, often for no apparent reason. There

are three natural reactions for you in this situation: to strike back, to give in, or to terminate

the interview. None of these tactics is satisfactory, as none leads to a productive interview.

Instead, consciously ensure that you do not react to anger with hostility.

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Disarm the Person

A common mistake is to try to reason with an unreceptive person. Instead, you should

attempt to disarm the hostile person—the best tactic is surprise. If the subject is

stonewalling, he expects you to apply pressure; if attacking, he expects you to resist. To

disarm the subject, listen, acknowledge the point, and agree in whatever ways you can.

Change Tactics

In some situations, changing tactics to reduce hostility might be the only viable option. This

means casting what the subject says in a form that directs attention back to the problem,

and to the interests of both sides. An effective technique when faced with a hostile subject is

to ask what he would do to solve the problem.

Volatile Interviews

A volatile interview is one that has the potential to bring about strong emotional reactions

in the respondent. A typical scenario for a volatile interview occurs when you interview

close friends or relatives of a suspect. Some individuals, by nature, are resentful of

authority figures such as fraud examiners and law enforcement officers. It is important for

you to know how to approach a volatile interview.

There should be two interviewers involved in potentially volatile situations. This procedure

provides psychological strength for you. Additionally, the second person can serve as a

witness in the event that the subject later makes allegations of improper conduct.

Potentially volatile interviews should be conducted on a surprise basis, meaning that the

subject should be given little or no advance notice of the interview. If the interview is not

conducted by surprise, you run the risk of the respondent not showing up, showing up with

a witness, or being present with counsel.

In a potentially volatile interview, the order of questions should be out of sequence. This is

to keep the volatile respondent from knowing the exact nature of the inquiry, and where it

is leading. Although you will endeavor to obtain information regarding who, what, why,

when, where, and how, the order of the questioning will vary from that of other interviews.

This is especially important in situations where the respondent might be attempting to

protect herself.

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The hypothetical question generally is considered to be less threatening, and is therefore

ideally suited for the potentially volatile interview. For example, in an interview of Smith

regarding Jones, rather than saying, “Did Ms. Jones do it?” ask, “Is there any reason why Ms.

Jones might have done it?”

Closing Questions

In routine interviews, certain questions are asked at closing for the purposes of

reconfirming the facts, obtaining previously undiscovered information, seeking new

evidence, and maintaining goodwill.

Reconfirming Facts

It is not unusual for the interviewer to have misunderstood or misinterpreted statements

made by the subject. Therefore, you should go over key facts to make certain that they have

been understood. You should not attempt to revisit all the information that the subject has

provided. This is wasteful, unnecessary, and may engender frustration or resentment in the

subject. Instead, identify the most relevant facts that the subject provided, and go over each

of them in summary form.

It is a good technique to pose leading questions at this phase of the interview. This allows

you to state what you understood the subject to have said, and gives the subject a chance to

confirm or deny your interpretation—“You knew Ms. Jones had some financial problems, is

that right?”

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Gathering Additional Facts

The closing phase also can be used to obtain previously unknown facts. It provides the

subject further opportunity to say whatever he wants about the matter at hand. You should

make it a point to ask the subject whether he knows of any other documents or witnesses

that would be helpful to the investigation. This information is not always volunteered. The

theme of the closing phase should be to provide the subject with an opportunity to furnish

any relevant facts or opinions that might have been overlooked.

To obtain additional facts, you can simply ask the subject whether there is anything else he

would like to say. This gives the (correct) impression that you are interested in all relevant

information, regardless of which side it favors. It can be helpful to involve the respondent

in solving the case—“If you were trying to resolve this issue, what would you do?”

Concluding the Interview

At the conclusion of an interview, it is a good idea to ask respondents whether they believe

they have been treated fairly. This is particularly important at the conclusion of an

admission-seeking interview, or when the subject has been uncooperative. You generally

should ask the question as if it were perfunctory—“Ms. Collins, this is just a standard

question: Do you feel that I have treated you fairly in this interview?”

Before concluding, you should always ask the subject whether he has anything else to say.

This gives the subject one final chance to add information. You should ask for permission to

call the subject if you have any additional questions. This leaves the door open to additional

cooperation. It is a good idea to give the subject a business card or a telephone number, and

to invite a call if he remembers anything else that might be relevant. Finally, you should

shake hands with the subject and thank her for her time and information.

Assessment Questions

The purpose of assessment questions is to establish the credibility of the respondent.

Assessment questions are used only when you consider previous statements by the

respondent to be inconsistent because of possible deception. By observing the verbal and

nonverbal responses of the respondent to these questions, you can assess the respondent’s

credibility with some degree of accuracy. That assessment will form the basis of your

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decision about whether to pose admission-seeking questions to obtain a legal admission of

wrongdoing.

If the subject has answered all informational questions about the event and you have

reason to believe the subject is being deceptive, a theme must be established to justify

additional questions. This theme can ordinarily be put forth by saying, “I have a few

additional questions.” You should not indicate in any way that these questions are for a

different purpose than seeking information.

Norming or Calibrating

Norming or calibrating is the process of observing behavior before critical questions are

asked, rather than during questioning. Norming should be a routine part of all interviews.

People who are being truthful will answer questions one way; those who are being

untruthful will generally answer them differently. Assessment questions ask the subject to

agree with matters that go against the principles of most honest people. In other words,

dishonest people are likely to agree with many of the statements, whereas honest people

won’t. Assessment questions are designed primarily to get a verbal or nonverbal reaction

from the respondent. You will then carefully assess that reaction.

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Physiology of Deception

It is said that everyone lies, and does so for one of two reasons: to receive rewards or to

avoid punishment. In most people, lying produces stress. The human body will attempt to

relieve this stress (even in practiced liars) through verbal and nonverbal clues. A practiced

interviewer will be able to draw, from a subject’s behavior, inferences about the honesty of

his statements.

Conclusions concerning behavior must be tempered by a number of factors. The physical

environment in which the interview is conducted can affect behavior. If the respondent is

comfortable, fewer behavior quirks might be exhibited. The more intelligent the

respondent, the more reliable verbal and nonverbal clues will be. If the respondent is

biased toward you, or vice versa, this will affect behavior. People who are mentally

unstable, or are under the influence of drugs, will be unsuitable to interview. Behavior

symptoms of juveniles generally are unreliable. Ethnic and economic factors should be

carefully noted. Some cultures, for example, discourage looking directly at someone. Other

cultures use certain body language that might be misinterpreted. Because pathological liars

often are familiar with advanced interview techniques, they are less likely to furnish

observable behavioral clues. You must take all relevant factors into account before drawing

any conclusions about the meaning of the verbal and nonverbal signals that a subject

demonstrates.

Verbal Clues to Deception

Changes in Speech Patterns

Deceptive people often speed up or slow down their speech, or speak louder than usual.

There might be a change in voice pitch; as a person becomes tense, the vocal chords

constrict. Deceptive people also have a tendency to cough or clear their throats during times

of deception.

Repetition of the Question

Liars frequently repeat the question asked of them in order to gain more time to think about

how to respond to it. The deceptive individual will say, “What was that again?” or use

similar language.

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Comments Regarding the Interview

Deceptive people often comment on the physical environment of the interview room,

complaining that it is too hot, too cold, and so on. As they come under increasing stress, they

may frequently ask how much longer the interview will take.

Selective Memory

In some cases, a deceptive person will have a fine memory for insignificant events, but will

claim to be unable to remember important facts.

Making Excuses

Dishonest people frequently make excuses about things that look bad for them, such as, “I’m

always nervous; don’t pay any attention to that.”

Oaths

On frequent occasions, dishonest people will attempt to add credibility to their lies by use of

emphasis. Expressions such as “I swear to God,” “Honestly,” “Frankly,” or “To tell the truth”

are frequently used.

Character Testimony

A liar often will request that you, “Check with my wife” or “Talk to my minister” in an

attempt to add credibility to a false statement.

Answering with a Question

Rather than denying allegations outright, a deceptive person frequently answers with a

question such as, “Why would I do something like that?” As a variation, the deceptive

person sometimes will question the interview procedure, asking, “Why are you picking on

me?”

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Overuse of Respect

Some deceptive people go out of their way to be respectful and friendly. When accused of

wrongdoing, it is unnatural for a person to react in a friendly and respectful manner.

Increasingly Weaker Denials

When an honest person is accused of something he did not do, that person is likely to

become angry or forceful in making the denial. The more the person is accused, the more

forceful the denial becomes. The dishonest person, on the other hand, is likely to make a

weak denial. Upon repeated accusations, the dishonest person’s denials become weaker, to

the point that the person becomes silent.

Failure to Deny

Honest people are more likely than dishonest people to deny an event directly. An honest

person might offer a simple and clear “no” while a dishonest person will qualify the denial:

“No, I did not take a kickback on June 27.” Other qualifying denial phrases include, “To the

best of my memory” and “As far as I recall,” or similar language.

Avoidance of Emotive Words

A liar often will avoid emotionally provocative terms such as “steal,” “lie,” and “crime.”

Instead, the dishonest person frequently prefers “soft” words such as “borrow” and,

referring to a deed in question, “it.”

Refusal to Implicate Other Suspects

Both the honest respondent and the liar will have a natural reluctance to name others

involved in misdeeds. However, the liar frequently will refuse to implicate possible

suspects, no matter how much pressure is applied by you. This is because the culpable

person does not want the circle of suspicion to be narrowed.

Tolerant Attitudes

Dishonest people typically have tolerant attitudes toward illegal or unethical conduct. In an

internal theft case you might ask, “What should happen to this person when he is caught?”

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The honest person usually will say, “They should be fired/prosecuted.” The dishonest

individual, on the other hand, is much more likely to reply, “How should I know?” or

“Maybe it is a good employee who got into problems. Perhaps the person should be given a

second chance.”

Reluctance to Terminate Interview

Dishonest people generally will be more reluctant than honest ones to terminate the

interview. The dishonest individual wants to convince you that he is not responsible, so that

the investigation will not continue. The honest person, on the other hand, generally has no

such reluctance.

Feigned Unconcern

The dishonest person often will try to appear casual and unconcerned, and might react to

questions with nervous or false laughter, or with feeble attempts at humor. The honest

person, on the other hand, typically will be very concerned at being suspected of

wrongdoing, and will treat your questions seriously.

Nonverbal Clues

Full-Body Motions

When asked sensitive or emotive questions, the dishonest person typically will change his

posture completely—as if moving away from you. The honest person frequently will lean

forward toward you when questions are serious.

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