Forensic Accountants and Interview Techniques

For forensic accountants conducting an investigation, following the strict guidelines set out by the courts is essential. Knowledge of and obeying by these guidelines is especially important when presenting evidence before the court, so that evidence, such as a confession fielded through an interview is not found to be inadmissible (Wegman, 2005, p. 1).

There are three major interview techniques for forensic accountants to understand and implement when interviewing suspects; REID technique, PEACE technique and motivational interviewing. Along with these techniques, forensic accountants should understand how they approach the interviewee is imperative for the evidence they gather to be admissible in court; using the humanitarian approach is proven to be effective (Van Akkeren, J., 2016).

I can relate to the humanitarian approach to an interview with my own experience of job interviews. One specific interview sticks in my mind as the interviewers were warm and built rapport. This made me feel more comfortable in giving them answers and helped easing me into the harder, more critical questions they had. I feel like this approach is in most cases the best option for interviewers to take. This approach will, like it did to me, make interviewees feel comfortable to open up to you, talk about what they know and possibly confess.

After considering my own experiences in an interview, some recommendations I would make to forensic accountants conducting interviews for their investigations include:

• being prepared as not to lose control and miss important information (McKinnon, I., 2015)
• being honest with the interviewee (McKinnon, I., 2015)
• have knowledge and understanding of laws within the state the interview is being conducted
• establish rapport; use the humanitarian approach (Van Akkeren, J., 2016)

Relevant Links:

REID Interview Technique

PEACE Interview Technique

Motivational Interviewing Technique

Humanitarian vs. Dominance in Police Interviews Study

References:

McKinnon, I. (2015). 9 Tips for Forensic Accountants Conducting an Interview. Retrieved from http://www.vincents.com.au/forensic-accounting/forensic-accounting-blog/article/9-tips-for-forensic-accountants-conducting-an-interview/295

Van Akkeren, J. (2016). AYB115 Governance, Fraud and Investigation: Week 8 [Lecture Notes]. Retrieved from https://blackboard.qut.edu.au/bbcswebdav/pid-6296143-dt-content-rid-6090034_1/xid-6090034_1

• Wegman, J. (2005). Computer forensics: Admissibility of evidence in criminal cases. Journal of Legal, Ethical and Regulatory Issues, 8(1-2), 1. Retrieved from http://search.proquest.com.ezp01.library.qut.edu.au/docview/216236772?pq-origsite=summon