Fraud Edge

Ask me a question, part 2

Devising classroom role-playing interviewing exercises



In September of 2006, I attended a fraud and forensic accounting education conference in Pittsburgh, Pennsylvania, for sharing information about the National Institute of Justice Model Curriculum Project. One of the sessions included a discussion of the Adrian Project — an interactive presentation developed by an IRS criminal investigation special agent, Stephen Moore, for use with students. (The Adrian Project got its name from Adrian College where it was first used with students in 2002.)  The IRS special agent who was leading the session put me in touch with Tim Shanahan, then an IRS public relations officer and special agent based in Rochester, New York, who helped me host our first Adrian Jr. Project on campus. (The Adrian Jr. Project is a shorter version.) Since then, Tim and his team of agents have regularly shared their time and expertise with my classes — always a highlight for my students. Tim has spent several semesters teaching fraud examination classes at other colleges in our area. In part 2 of this column, Tim shares his thoughts on practical exercises to use in developing interviewing skills. — Pat Johnson

In the May/June issue, we looked at the importance of teaching interviewing skills to students and introduced the framework for a practical scenario-based method for providing a live interviewing experience to students.

In this column, we'll discuss the details of how instructors can prepare in-class practical applications so students can develop and practice their interviewing skills. I'll supply the specific steps of preparation and execution of the in-class practical interview exercise. (See sample copies of the scenario outline and related documents discussed below at fraudscenarios.com.)

The exercise preparation and execution involves these steps:



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