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Investigative Techniques – Interviewing • Informational Questions: o Conducting an interview to gain an understanding of internal control systems o Interviews concerning documents o Gathering information regarding business operations or systems
Investigative Techniques – Interviewing • Types of Informational Questions: o Open Questions (best) o Closed Questions (avoid at this point) o Leading Questions (confirm facts already known) o Double-Negative Questions (avoid!)
o Complex Questions (avoid!) o Attitude Questions (at times)
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