Weekly Blog #8 - Interview Techniques

Q: “I do not adhere to the approach taken by the interviewers of the defendant.  Strong evidence has been provided that the confession obtained from the defendant was under duress, particularly in relation to the time taken and the heavy handed interrogation of the defendant as witnessed in the video viewed in court this morning. Consequently, as the prosecution’s case relies heavily on the confession provided by the defendant, the case is dismissed.”

The purpose of conducting interviews in a forensic environment is to gather specific information and facts from the suspect (AICPA, 2012).  Interviewing is one of the most important roles forensic accountants perform (McGimsey, 2015).  They must be prepared for an interview by knowing the evidence and facts of their case as best they can, having the right questions ready to ask as well as being mentally ready are so crucial to get admission from a suspect as the interviewer only gets one chance (Black, 2014).

In my interviewing experience in the past I have been lucky in regards to skipping the interview process in jobs. However, coming to the end of my degree, I will be looking to apply for graduate positions. I am aware I will need to research the company, practice answering all questions that may be asked and prepare myself mentally in order to give me the best possible chance to get the job as I will most likely only get one opportunity.

I recommend no matter what technique the interviewer performs, they must always remain objective and open minded in the interview (AICPA, 2010).  I’d also personally recommend all interviewers to;

• Have an interview plan, know it well.
• Build a rapport with the suspect, as this is to develop a good feeling to instil a level of trust (Bennett & Hess, 2004).
• Commence interview with open ended questions with a view to commit to stay of relation to the allegation.

Alternatively, another approach is to use many other interviewing techniques available to get admissibly from the suspect. These include PEACE (fact-based/ ethical), REID (interrogation/accusatory) (House & Snook, 2008), and motivational (psychotherapeutic) models. (Van Akkeren, 2015).

There are also some ‘do nots’ in an interview, they are;

• Don’t conduct an interview without a plan.
• Don’t include personal opinions.
• Don’t promise or threaten the interviewee.

References

AICPA: Forensic and Valuation Services Section. (2012). Conducting Effective Interviews.  Retrieved from: http://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/PractAidsGuidance/DownloadableDocuments/10834-378_interview%20whiite%20paper-FINAL-v1.pdf

Bennett, W. & Hess, K.M. (2004). Rapport, Active Listening, and other Techniques in Criminal Investigation, (7th Ed.). Belmont, CA. Wadsworth/Thomson Learning. Ch7 pp.65.

Black, I.S. (2014). Preparation and So Much More: The Art of Investigative Interviewing(3th Ed.) (p. 19-27). doi:10.1016/B978-0-12-411577-4.00003-4 (ch.3).

McGimsey, C. L., C.P.A./C.F.F., & Whelan, D., C.P.A. (2015). Forensic interviews: Plan to succeed. Journal of Accountancy, 220(2), 34-38,40-42. Retrieved from http://gateway.library.qut.edu.au/login?url=http://search.proquest.com/docview/1702884673?accountid=13380

House, C.H. and Snook, B. (2008). An Alternative interviewing method: All we are saying is give PEACE a chance.  Retrieved from: http://www.cbc.ca/thenational/includes/pdf/snook-2008.pdf

Van Akkeren. J. (2015). AYB115: Governance, Fraud and Investigation: Lecture 8 [slide 36].  Retrieved from:https://blackboard.qut.edu.au/webapps/blackboard/content/listContent.jsp?course_id=_116816_1&content_id=_5376704_1&mode=reset

Additional Information:

Forensics - Making a case. Interviewing suspects. Interrogation techniques (3 Parts):
https://www.youtube.com/watch?v=lNORT0s7YAY - Part 1
https://www.youtube.com/watch?v=FcmK4IqMDG0 - Part 2
https://www.youtube.com/watch?v=YdPXCFm9o6A - Part 3

Interview's do's and don'ts:
https://www.youtube.com/watch?v=S1ucmfPOBV8