FORENSIC ACCOUNTING - BA124 - Spring 2005Slide 9-1

1
Todays Topics

• Interviewing Techniques
• Types of Questions
• Shenanigan 2
• Ethics for CPAs in Industry

2
General Interview Guidelines

• Be aware of the crisis cycle
• Remain a people person
• Engage rather than challenge
• Conduct the interview as close to the event as
  possible
• Plan for the interview
• See text for demeanor (p.244) language (p.244)

3
Types of Questions

• Introductory
• Informational
• Assessment
• Closing
• Self Admission-use carefully

4
Interview Facilitators

• Expectation fulfillment
• Recognition
• Altruism
• Sympathy
• Newness
• Catharsis
• Sense of meaning
• Availability of rewards

Dont try to memorize the details of this list.
Know how to use some of them.
5
Interview Inhibitors

• Time demands
• Ego threats
• Etiquette
• Trauma
• Forgetfulness
• Time-line confusion
• Logic confusion
• Unconscious behaviors

Unwilling
Dont try to memorize the details of this list.
Know how to use some of them.
Unable
6
Fraud Reporting

• WFO Suggestion
• Summary
• Chronology
• Interview Procedural Summaries
• Admission information
• Loss Assessment

7
Shenanigan 2-Recording Bogus Revenue

• Technique 1
• Lack of economic substance
• Technique 2
• Loans recorded as revenue
• Technique 3
• Investment income as operating revenue
• Technique 4
• Supplier rebates as future revenue
• Technique 5
• Post merger deferred revenue