You Are Continuing The Investigation Of A Possible Embezzlem

You Are Continuing The Investigation Of A Possible Embezzlement Fraud

You are continuing the investigation of a possible embezzlement fraud scheme at Emerel Company. Read the Emerel Case Study here. You have determined that your next step is to conduct some interviews and you have developed the following list of potential interviewees at the Emerel Company and at the company bank: Emerel employees: John Smith, President Mary Chernet, Head Bookkeeper Susan Smith, Assistant Bookkeeper Money Bank employee: Larry Jones, Officer at Money Bank, where Emerel Company’s bank accounts are located Checklist: Explain the five types of interview questions. Discuss some behavioral, verbal, and nonverbal clues of deception. Determine in what order you will conduct the interviews and explain why. Develop a list of questions for each of the 4 interviewees. Submit your 2–3 page paper in APA format to the Assignment Dropbox. APA Format 12 point Times New Roman font Double spaced 1 inch margins

Paper For Above instruction

Conducting effective interviews is a critical component in uncovering potential embezzlement fraud, especially in a corporate setting like Emerel Company. The process involves understanding various interview techniques, recognizing deception cues, planning the order of interviews strategically, and preparing targeted questions for each interviewee. This comprehensive approach ensures a thorough and efficient investigation, helping to uncover truth and facilitate appropriate action.

There are five primary types of interview questions commonly used in investigative interviews: open-ended questions, closed-ended questions, reflective questions, hypothetical questions, and behavioral questions. Each serves a distinct purpose in eliciting information. Open-ended questions encourage detailed responses, enabling interviewers to gather comprehensive insights. Closed-ended questions elicit specific facts or confirmations, useful for clarifying details. Reflective questions help validate the interviewee’s understanding or recollection of events. Hypothetical questions explore perceptions and decision-making processes, providing insight into motives. Behavioral questions focus on past actions and are instrumental in assessing honesty by asking about specific instances related to the suspected fraud.

Understanding deception cues is vital during interviews. Behavioral clues such as inconsistent stories, defensiveness, evasiveness, or over-technical explanations may suggest deceit. Verbal cues include contradictions, vague responses, or overly detailed explanations that do not align with known facts. Nonverbal cues involve body language signals such as nervousness, avoiding eye contact, excessive fidgeting, or contradictory facial expressions. Skilled interviewers observe these clues and cross-reference them with verbal responses to identify potential deception.

The order in which interviews are conducted can significantly impact the investigation’s effectiveness. A strategic sequence begins with initial interviews of the least involved or least suspicious individuals, such as the bank officer Larry Jones. This provides background and context without raising suspicion. The next step is interviewing the lower-ranking employees, such as Susan Smith and Mary Chernet, to gather operational details and establish timelines. The final interview with John Smith, the President, is conducted last, as he is the highest-ranking individual and potentially the most aware of company finances and policies. This order minimizes contamination of responses, allows information to be corroborated progressively, and prepares the investigator to probe effectively during the final interview.

Sample questions tailored for each interviewee include:

• John Smith, President: Can you describe the company’s current financial procedures? Are there instances where these procedures are not followed? Have you noticed any irregularities in the company’s financial reports?
• Mary Chernet, Head Bookkeeper: Walk me through your daily responsibilities regarding financial transactions. Have you ever noticed any discrepancies or unusual activity in the company accounts? Are you aware of any transactions that seem suspicious?
• Susan Smith, Assistant Bookkeeper: How do you verify the accuracy of transactions you record? Have you ever had to correct an error or noticed a pattern of suspicious entries? Who do you report these to?
• Larry Jones, Bank Officer: How does Emergrel Company typically communicate about account discrepancies? Have you noticed any unusual transactions or patterns in the company’s bank account activities? Are there internal controls in place to prevent unauthorized transactions?

In conclusion, a structured interview process incorporating appropriate question types, awareness of deception cues, strategic sequencing, and targeted questions can greatly enhance the likelihood of uncovering embezzlement. Each interview is a piece of a larger puzzle, and careful planning maximizes the effectiveness of the investigation while safeguarding the integrity of the process.

References

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• Yarwood, R. (2020). Conducting Effective Investigative Interviews: A Practical Guide. Routledge.