Emerel Company You have been assigned to the Emerel Company embezzlement case by

Question

Emerel Company

You have been assigned to the Emerel Company embezzlement case by the owner of your CPA firm.

The president of Emerel

Company, as previously noted, has told you that Susan Smith, the assistant

bookkeeper, has reported the suspected fraud.

Susan has been filling in for the head bookkeeper,

Mary Chernet, while Mary has been off for a couple of days. The president told you

this is the first

vacation that Mary has taken in three years.

W

hile reconciling the company’s bank statements, Susan

has found discrepancies in payees on checks.

Susan has found checks written to credit card

companies (Emerel does not use credit cards

) and large reimbursements to Mary Chenet.

To analyze this case of fraud, you first need to gather some evidence, to give you some background

on the company and the fraud suspect, and also to prove the fraud and calculate the fraud loss for

Emerel Compan

y.

Assignment: Interviewing and Interrogation

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.

Explanation / Answer

1. Five type of interview questions in case of fraud interview.

a. Have you ever had conflict with your boss? This question should be asked to Susan.

b. Tell me why you think most employees mention you? This question should be asked to Mary.

c. How did you know Mary was among the fraudsters or involved in the fraud scheme? This question should be asked to Susan.

d. Who else was involved in this act according to you Susan? This question should be asked to Susan.

e. Do you have any knowledge about checks written to credit card account? This question should be asked to Smith.

2. If a person has done fraud he will keep on changing his word in order to misguide the case. If he is innocent he will stick to its words till last and will have no fear in his face. If he is on the wrong side his palm will start sweating when some direct question is asked to him.

3. I will conduct the interview in the following order.

First I will ask interview Susan Smith, Assistant Bookkeeper in order gain more knowledge about the case. After that I will like to interview Money bank employee to know the truth whether Susan is telling right or wrong. Then the money bank officer Larry to know about the employee of his bank is also involved in this fraud or not. After that owner of the Emeral company john, whether he was aware about the payments made to credit card accounts or not and at the end Mary that the evidence given against are true or not and what she have to say in her favor.

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