Question Details

PART 1

1.  Research has shown that the relationship between eye contact and deception
     a. is nonexistent
     b. is positive in that eye contact increases as the level of deception rises
     c. is negative in that eye contact decreases as the level of deception increases
     d. depends on the interviewer-interviewee relationship
     e. none of the above	
Depends on the whether the deceiver is extroverted (eye contact increases) or introverted (eye contact decreases).
2.  Confrontational interviews should usually be conducted when
	a. police decide that the suspect is guilty
	b. the examiner is starting the investigation
	c. all other investigative procedures have been completed
	d. the investigation is taking too long
	e. none of the above

3.  Increased cognitive load can result in
	a. decreased speech disturbances and shorter pauses before giving an answer
	b. decreased speech disturbances and longer pauses before giving an answer
	c. increased speech disturbances and shorter pauses before giving an answer
	d. increased speech disturbances and longer pauses before giving an answer
	e. none of the above
Increased speech disturbances and longer pauses before giving an answer, each of these happen because of deception.

4.  Which of the following is not an inquiry technique that should be used by interviewers?
	a. use short questions, confined to one topic
	b. maintain full control of the interview
	c. point out some, but not all, of the circumstantial evidence
	d. all of the above are good inquiry techniques in an interview
	e. none of the above

5.  People believe that deception is
	a. associated with an increase in movements and actually is associated with the same
	b. associated with an increase in movements and actually is related to a decrease in 	movements
	c. associated with a decrease in movements and actually is related to a decrease in movements
	d. associated with a decrease in movements and actually is related to an increase in movements
	e. none of the above
Associated with an increase in movements and actually is related to a decrease in movements

6.  Interviewing is:
a. the systematic questioning of individuals who have knowledge of events, people, and evidence involved in a case under investigation
b. the process of answering questions from an interviewer for the purpose of finding a job
c. by far the most common technique used in investigating and resolving fraud
d. both a and c
e. none of the above
	

7.  The cognitive load framework emphasizes that
	a. deception is a cognitively complex task and it is cognitively easier to fabricate a plausible and 	convincing lie consistent with everything the observer knows
	b. deception is a cognitively easy task and it is cognitively easier to fabricate a plausible and 	convincing lie consistent with everything the observer knows
	c. deception is a cognitively easy task and it is cognitively more difficult to fabricate a 	plausible and convincing lie consistent with everything the observer knows
	d. deception is a cognitively complex task and it is cognitively more difficult to 	fabricate a plausible 	and convincing lie consistent with everything the observer knows
	e. none of the above

Deception is a cognitively complex task and it is cognitively more difficult to fabricate a plausible and convincing lie consistent with everything the observer knows. Lying generates signs of cognitive load and are difficult to hide.


8.  Which of the following is a characteristic of a good interview?
 	a. make the interview as concise as possible
	b. the interviewer should announce his or her bias at the outset, because the interviewee will 
	cooperate better when the interviewee knows the type of information the interviewer is seeking
	c. friendly interviewees appear very helpful, but they may have hidden motives and may provide 
	bad information
	d. it is important to schedule interviews ahead of time, especially if you are planning to interview 
	a potentially hostile interviewee

9.  The expert interviewer achieves more success in interviews by
	a. instilling fear and intimidation in the interviewee
	b. creating a comfortable environment by showing cordiality and respect for the interviewee
	c. being willing to explain the process and purpose of the interview and seeking the interviewee- 	commitment to full disclosure
	d. b and c
	e. none of the above
b and c. he creates a comfortable environment by showing friendliness and explains the process and the objective of the interview.

10. Experts agree that if when asked a question the hands gesture away from the body
	a. the answer is probably false
	b. the answer may be either false or true
	c. the answer is probably true
	d. the interviewee is uncertain of the correct answer
	e. none of the above

The answer is probably true. The hand gesture is away from the body- this is body language.

11. An interviewer can infer from the subject- posture the following:
	a. the willingness to deceive, the level of confidence and emotional involvement
	b. the level of emotional involvement, interest and confidence and willingness to cooperate
	c. level of interest and confidence and willingness to cooperate
	d. the willingness to deceive and the level of emotional involvement
	e. none of the above

 Level of interest and confidence and willingness to cooperate


12. Professionals seem to perform poorly in detecting lies via examining nonverbal behavior because
	a. they do not pay sufficient attention to facial expressions and hand movements of interviewees
	b. they do not know where to look and have false beliefs about which behaviors might be clues to 	deception
	c. they do not pay sufficient attention to facial expressions and have false beliefs about which 	behaviors might be clues to deception
	d. they do not know where to look and do not pay sufficient attention to facial expressions
	
13	Each of the following is a clue that an interviewee is dishonest except:
	a. upon repeated accusations, a dishonest person- denials become more vehement
	b. in order to add credibility to false statements, liars request that the interviewer obtain 
	character testimony from other people
	c. liars often refuse to implicate possible suspects—or, in other words, honest people are more
	willing to name others involved in misdeeds
	d. dishonest people frequently cover their mouths with their hands or fingers during deception
	e. none of the above

14. A signed statement should include all of the following except:
	a. a statement that the fraudster knew the conduct was wrong and intended to commit the act
	b. the date the fraudster was hired by the company
	c. approximate amount of losses
	d. approximate date of the offense
	e. none of the above

15. The formula to calculate funds from unknown sources is:
	a. assets-liabilities-prior year- net worth+living expenses-funds from known sources
	b. assets-liabilities-prior year- net worth-living expenses-funds from  unknown sources
	c. assets-liabilities-prior year- net worth+living expenses+funds from unknown sources
	d. assets-liabilities-prior year- net worth-living expenses+funds from  unknown sources
	e. none of the above

16. Each of these statements is true about the net worth method for determining embezzled amounts except:
	a. the net worth method generally understates amounts stolen
	b. much of the information necessary for determining an individual- assets, liabilities, living
	expenses, and income is available through public searches
	c. courts are generally suspicious of dollar amounts determined by the net worth method because
	courts realize that the net worth method can only provide approximation of the amount stolen
	d. the net worth method is useful for obtaining confessions from suspects during interviews or 
	interrogations
	e. none of the above
.
17. Based upon the following facts, determine a person- preliminary understatement of income:

	Schedule C receipts…………………………………. $280,000
	Schedule C expenses………………………………. 	 135,000
	Personal living expenses……………………………	  65,000

a.	an overstatement
b.	$80,000
c.	$135,000
d.	$280,000
e.	None of the above

18. Which statement is false?
	a. The source and application of funds technique is a variation of the net worth method that shows 	increases and decreases in a taxpayer- accounts at the end of the year.
	b. Often the IRS agent will use the expenditure approach when a taxpayer is spending income 	lavishly rather than purchasing assets or investments.
	c. The expenditure approach is similar to the Cash T, except that the data used are the increases 	and decreases in the taxpayer- accounts.	
	d. The source and application of funds method is a variation of the bank deposit method.
	e. None of the above.

19. Which statement is true?
	a. Beauty and barber shops are cash intensive businesses.
	b. Where the application of funds is less than the sources, a taxpayer is deemed to have an 	understatement of income.
	c. Where the application of funds is greater than the sources, a person is deemed to have an 	overstatement of income.
	d. The Cash T is appropriate for persons where a substantial amount of income is deposited in 	banks and the expenditures are proportionate to the income reported.
	e. None of the above is true.

20. Which statement is false?
	a. The net worth analysis may be used when searching for hidden income in drug trafficking and 	insurance fraud situations.
	b. Whereas the focus of the net worth method is on the year-end balances as well as other assets 	and liabilities, the bank deposit technique looks at the funds deposited during the year.
	c. The bank deposit method attempts to reconstruct gross taxable receipts rather than adjusted 	taxable income.
	d. The bank deposit method is appropriate when most of the income is deposited in banks and 	most of the expenses are paid by checks.
	e. All of the above are true.