11. Questions used to interrogate individuals suspected of fraud should
A. Adhere to a predetermined order.
B. Cover more than one subject or topic.
C. Move from the general to the specific.
D. Direct the individual to a desired answer.
Answer (C) is correct.
REQUIRED: The method of asking questions used to interrogate individuals suspected of fraud.
DISCUSSION: Internal auditors should be skilled in dealing with people and in communicating effectively. One important communications skill is the ability to conduct an effective interview. For example, initial questions in a fraud interview should be broad. In contrast with a directive approach emphasizing narrowly focused questions, this nondirective approach is more likely to elicit clarifications and unexpected observations from employees who are under suspicion.
Answer (A) is incorrect. The interviewee's answer may suggest a follow-up question that should be asked before asking the next planned question.
Answer (B) is incorrect. This interviewing technique may be confusing for the respondent.
Answer (D) is incorrect. The interrogator should avoid leading questions, that is, questions that suggest an answer.