As the fraud examiner or forensic accountant moves away from witnesses and toward those with higher levels of culpability, the interviews are likely to be friendly and less adversarial.

Question

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As the level of culpability increases, the interviews become more adversarial and less friendly as the examiner is likely to face resistance and denial from the suspects. These interviews require more skills and techniques to elicit truthful and meaningful responses.

As the Fraud Examiner or Forensic Accountant Moves Away from Witnesses