Interview Techniques for Forensic Accountants

Forensic accountants conducting an interview should consider the appropriate legal and logistic issues in an investigation to ensure court rules are met. This approach will accept evidence as admissible in court and prevent the investigation from being compromised when combined with the use of one of three interview techniques:

• REID
• PEACE
•  Motivational Interviewing technique (MI)

(Akkeren, 2015)

The REID technique is built around basic psychological principles containing three different phases – fact finding, behavioural analysis and interrogation. This model allows the interviewer to focus on the guilty person and then use a nine-step process to interrogate that person to uncover the truth (International Competition Network, 2008).

PEACE stands for

• Planning and preparation
•  Engage and explain
• Account
• Closure
• Evaluation 

It is aimed at offering a more effective and ethical alternative to persuasive interviewing using a “conversation” approach (Lomer, 2015).

Motivational Interviewing (MI) uses the power of empathy to understand the situation of suspects. It centres around four principles – express empathy, develop discrepancy, roll with resistance and support self-efficiency (Akkeren, 2015). Although harder to conduct, when performed effectively, can result in a confession that would have not been successful using another technique.

An example of MI was provided to me in class on the Colonel Russell Williams case. After watching the interview, I could clearly identify the empathy expressed by the interviewer and the effective use of providing evidence and proper questioning – all which eventually led to William’s confession.

 

Russell Williams Confession - Part 1

Russell Williams Confession - Part 2

Russell Williams Confession - Part 3

This case showed me how effective these interviewing techniques could be since it was used in a real life investigation. To me, the three interviewing techniques are effective approaches and each one should be used suitable to the situation.

References:

Akkeren, J. V. AYB115 Governance, Fraud and Investigation: Interviewing Techniques for Forensic Investigation [Lecture Notes]. Retrieved from https://blackboard.qut.edu.au/webapps/blackboard/content/listContent.jsp?course_id=_116816_1&content_id=_5376704_1&mode=reset

International Competitive Network. (2008). Anti-Cartel Enforcement Manual. Retrieved from International Competitive Network website

http://www.internationalcompetitionnetwork.org/uploads/library/doc345.pdf

Lomer, D. (2015). Investigative interviewing techniques: the PEACE model. Retrieved from http://i-sight.com/resources/investigative-interviewing-techniques-the-peace-model/