Module 8 Discussion
1-Answer the initial question (About 250 words)
Review the two videos at the following site:
https://www.acfe.com/content.aspx?id= XXXXXXXXXX&terms=fraud%20interview
Discuss how these videos impact fraud investigations. What did you feel was the most important information provided in these videos?
2-Reply to 2 student posts by commenting about their posts and building on the subject
(About 100 words each)
APA reference.
Student posts: See page 2 (one per page so you can answer following)
1-Shirley Stenbak posted Apr 22, 2019 3:17 PM
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I felt that one important aspect of the videos was the discussion about avoiding confrontations and confrontational questions with interviewees. This follows closely with the text discussing non-sensitive questions (Wells, XXXXXXXXXXDon Rabon details in his discussion that confrontation during the interview process can lead to additional problems after the interview. These issues later can lead to what Rabon calls the regret factor (Interviewing, XXXXXXXXXXAfter the interview is over, any admission or assistance given through the confrontational interview process makes the interviewee regret anything they said. This leads to situations where they will change their minds or take back anything they said during the interview.
These videos assist in fraud investigations in general because Rabon discusses many ways to make the interview process simpler and more productive. He details methods of speaking to interviewee, both verbally and non-verbally. Non-verbal cues like body language and verbal cues like changing how a noun is used can speak to nervousness and signs of guilt. By teaching fraud examiners and auditors how to perform interviews, the process will net better and more reliable results.
Rabon, D. (2013e). Maximizing the Interview Process [Video]. Retrieved from https://www.acfe.com/content.aspx?id= XXXXXXXXXX&terms=fraud%20interview.
Rabon, D. (2013e). Interviewing [Video]. Retrieved from https://www.acfe.com/content.aspx?id= XXXXXXXXXX&terms=fraud%20interview.
Wells, J. T XXXXXXXXXXPrinciples of Fraud Examination (4th ed.), Hoboken, NJ: John Wiley & Sons, Inc. ISBN: XXXXXXXXXX
2-Conner Bryant posted Apr 22, XXXXXXXXXX:19 AM
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Conducting a fraud investigation can be a daunting task that requires putting aspects of a situation together to estimate what occurred accurately. Don Rabon offers insight into what he has learned through years of experience in fraud investigations and how to navigate through the pitfalls and hardships that might be encountered. He brings up a good point when interviewing to put an interviewer in the mindset of leveling with someone instead of putting that individual in an inferior position. This can be seen as Don discusses his approach during interviews as he shares information about himself as well as discussing macrolevel topics and avoiding conflict. “Fraud is said to be abnormal behavior that perpetrators try to portray as normal behavior” (Zandian & Keyvanpour, 2017) so understanding the mindset of a fraudster allows for the investigation to get a clearer understanding what occurred and why. “Conducting witness interviews is perhaps the most crucial fact-finding step” (Kotlier & Toomey, 2017) in gathering evidence and information so closing off a witness from talking will cripple the effectiveness of an investigation.
References
Kotlier, J. L., & Toomey, J. T XXXXXXXXXXAcademic fraud investigations: A better way: Some cases may require outside expertise.University Business,20(12), 75. Retrieved from http://search.ebscohost.com.saintleo.idm.oclc.org/login.aspx?direct=true&db=a9h&AN= XXXXXXXXXX&site=ehost-live
Zandian, Z. K., & Keyvanpour, M XXXXXXXXXXSystematic identification and analysis of different fraud detection approaches based on the strategy ahead.International Journal of Knowledge Based Intelligent Engineering Systems,21(2), 123–134.https://doi-org.saintleo.idm.oclc.org/10.3233/KES-170357