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Chapter 10
Inquiry Methods
Purchasing Fraud
increased amounts of purchases from on vendor
Unnecessary purchases
Purchases of goods at increased prices
Prices significantly higher than the vendor’s competitors
Fake employee (daughter)
Where is the company’s headquarters located?
What is the address and telephone number of your office?
What companies do you sell the product to?
3 types of interviewees
friendly,
Neutral
Hostile
End interview on a positive note ---- you may need to
reach out to the person again
Understanding Reaction to Crisis
• Individuals go through the five stages differently
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The five stages
Chuck’s sermons look at the various parties
-everyone, not just the Perp, go thru DARDA
Perpetrator
Victim
Co-workers
Supervisor / managers
The Supervisor
Types of pressures
Financial pressure
Vise pressures
Work-related pressures
Other pressures
spent life savings
cocaine and alcohol
The Supervisor
Symptoms
Accounting Anomalies
Internal Control weaknesses
Analytical Anomalies
Extravagant Lifestyle
Unusual Behavior
Tips and Complaints
The Supervisor
A customer complaint triggered the investigation
Unusual behavior
Lost his family -- divorce??
Frequent mood swings
Frequent tardiness and absences
Interviews prepare – prepare -prepare
Know as much as possible about the offense
Know as much as possible about the interviewee
Remember, not all interviewees are suspects, some
may just have information to move the investigation
forward
5 types of questions
Introductory
Informational
Assessment
Closing
Admission-Seeking
5 types of questions
Introductory
Informational
Closed
Open
leading
Assessment
Assess the truthfulness of their answers
5 types of questions
Closing
Do you know anyone else I should talk with?
Is there anything I forgot to ask you that is relevant?
Can I talk to you again if the need arises?
End on a positive note
Admission-Seeking
Inhibitors of Communication
It is the interviewer’s responsibility, not the
interviewee’s responsibility, to remove the inhibitors of
communication
A bunch of environmental inhibitors:
time, place, etiquette, confusion
Inhibitors of Communication
This is almost certainly a new experience for the
interviewee
Inhibitors of Communication
Interview
Clear, concise questions
Don’t talk down to them
Don’t condemn
Inhibitors of Communication
Their Ego
Repression --- have they repressed the info or truly forgotten
Disapproval – don’t condemn, be accepting
Loss of status
Facilitators of Communication
Expectations –
expect that the interviewee will cooperate and be honest
state that you anticipate that the interviewee will cooperate
and
state that you anticipate they will answer questions truthfully
Facilitators of Communication
When you change the way you look at things,
The things you look at change
Facilitators of Communication
Catharsis --- you need to listen
Focus on their answer --rather than the next question you will ask
Mechanics
• In private --- out of sight of friends and co-workers
• State the purpose of the general purpose of the interview without being
specific or accusatory
• Ask for help (assistance)
• Get a commitment for cooperation
• Get a commitment for truthful answers
• Non sensitive questions first
– Move from non sensitive to sensitive
• Move from general to specific
• Agree wherever you can
• Ask some questions where it easy for them to say YES
P 289 --- Informational Questions
•
Begin by asking questions that are unlikely to cause respondents to become defensive or hostile
•
Ask questions in a manner that develops the facts in the order of their occurrence or in some other
systematic order
•
Ask one question at a time, and frame the question so that only one answer is required
•
Ask straightforward and frank questions (don’t try to be shrewd)
•
Give respondents ample time to answer; do not rush
•
Try to help respondents remember without suggesting answers
•
Repeat or rephrase questions, if necessary, to get the desired facts
•
Be sure you understand the answers. If they are not perfectly clear, have respondents interpret them at
that time instead of saving this for later
•
Give respondents an opportunity to qualify their answers
•
Separate facts from inferences
•
Have respondents give comparisons by percentages, fractions, estimates of time and distance, and other
such comparisons to ascertain accuracy
•
Get all of the facts: almost every respondent can give you information beyond what was initially provided
•
After respondents give a narrative account, ask questions about the items discussed
•
Upon concluding the direct questioning, summarize the facts and have respondents verify that summary is
correct
P 289 --- Informational Questions
• Begin by asking questions that are unlikely to cause
respondents to become defensive or hostile
• Ask questions in a manner that develops the facts in the order
of their occurrence or in some other systematic order
• Ask one question at a time, and frame the question so that
only one answer is required
• Ask straightforward and frank questions (don’t try to be
shrewd)
• Give respondents ample time to answer; do not rush
P 289 --- Informational Questions
• Try to help respondents remember without suggesting
answers
• Repeat or rephrase questions, if necessary, to get the desired
facts
• Be sure you understand the answers. If they are not perfectly
clear, have respondents interpret them at that time instead of
saving this for later
• Give respondents an opportunity to qualify their answers
• Separate facts from inferences
P 289 --- Informational Questions
• Have respondents give comparisons by percentages, fractions,
estimates of time and distance, and other such comparisons
to ascertain accuracy
• Get all of the facts: almost every respondent can give you
information beyond what was initially provided
• After respondents give a narrative account, ask questions
about the items discussed
• Upon concluding the direct questioning, summarize the facts
and have respondents verify that summary is correct