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1、Albrecht:FraudExamination,5eChapter10INQUIRYMETHODSANDFRAUDREPORTSDiscussionQuestions1.Aninterviewisaquestion-and-answersessiondesignedtoelicitinformation.Itdiffersfromanordinaryconversationinthattheinterviewisstructured,notfreeform,andisdesignedforaspecificpurpos
2、e.Itisthesystematicquestioningofpersonswhohaveknowledgeofevents,people,andevidenceinvolvedinacaseunderinvestigation.2.Fraud,likedeathorseriousinjury,isacrisis.Peoplewhoareinvolvedinacrisisgenerallyexperienceapredictablesequenceofreactionstothecrisis.Interviewerswh
3、ounderstandthesereactionsaremuchmoreeffectivethaninterviewerswhodonot.Thepredictablesequenceofreactionsisasfollows:·Denial·Anger·Rationalizationorbargaining·Depression·Acceptance3.Thefivegeneraltypesofquestionsaninterviewercanaskareintroductory,informational,asses
4、sment,closing,andadmission-seeking.4.Whenevertwoormorehumanbeingsareconversing,severaltypesofcommunicationcanoccur,includingexpression,persuasion,therapy,ritual,andinformationexchange.5.Aninhibitorofcommunicationisanysociopsychologicalbarrierthatimpedestheflowofre
5、levantinformationbymakingtherespondentunableorunwillingtoprovideinformationtotheinterviewer.Thetextidentifiesseveralinhibitorsofcommunicationincludingcompetingdemandsfortime,threatenedegos,repression,disapproval,andlossofstatus.6.Facilitatorsofcommunicationarethos
6、esociopsychologicalforcesthatmakeconversations,includinginterviews,easiertoaccomplish.Facilitatorsofcommunicationincludefulfillingexpectations,recognition,catharsis,andneedformeaning.7.Informationalquestionsarenonconfrontationalandnonthreatening,andareaskedforinfo
7、rmation-gatheringpurposes.13Chapter10Albrecht:FraudExamination,5e1.Asageneralrule,questioningsequenceshouldproceedfromthegeneraltothespecific;thatis,itisbesttoseekgeneralinformationbeforeseekingdetails.2.Avolatileinterviewisonethathasthepotentialtobringaboutstrong
8、emotionalreactionsintherespondent.Typicalvolatileinterviewsinvolveclosefriendsandrelativesofasuspect,coconspirators,andsimilarindividuals.3.Assessmentqu
