Interviewing techniques for forensic accountants

When our company suspects that fraud has occurred, a forensic accountant will interview potential suspects and witnesses as part of their investigation. They should not conduct the interview without sufficient preparation and making a plan (American Institute of CPAs 2013, 16), and must not argue with the interviewee, make threats or promises, become judgemental, or lose objectivity (AICPA 2013, 16).

Most importantly, forensic accountants must not obtain confessions as the result of ‘duress, intimidation, persistent importunity, or sustained or undue insistence or pressure’, as they must be made voluntarily to be admissible (McDermott v R (1948) 76 CLR 501 at 511). This includes oppressive conditions such as depriving a suspect of food or sleep (Garrett 2010, 1095).

(Cain 2015)

I have no personal experience with investigative interviews, but I recommend that forensic accountants use motivational interviewing. It is a ‘directive, client-centred style for eliciting behaviour change by helping clients to explore and resolve ambivalence’ (Rollnick and Miller 1995, 326). In contrast, the Reid Technique is a more aggressive approach. It begins with a behavioural analysis interview, followed by an interrogation to persuade the suspect to admit their guilt (Cutler 2008). If I was being interviewed, I would feel more intimidated by this technique, and the accusatory tone may lead to a false confession to end the interview quickly.

(Mead Johnson Nutrition 2016)

An alternative approach that I recommend is the PEACE Technique, which is also non-accusatory and less aggressive than the Reid Technique. It focuses on building a rapport to engage the interviewee and determine the facts, rather than merely obtaining a confession (Gudjonsson and Pearse 2011, 34), and would make me feel more comfortable when responding to the interviewer’s questions.

Relevant Links
You can read more about how to conduct an effective interview here: http://www.aicpa.org/interestareas/forensicandvaluation/resources/practaidsguidance/downloadabledocuments/10834-378_interview%20whiite%20paper-final-v1.pdf

References
American Institute of CPAs. 2013. Conducting Effective Interviews. Accessed May 12, 2016. http://www.aicpa.org/interestareas/forensicandvaluation/resources/practaidsguidance/downloadabledocuments/10834-378_interview%20whiite%20paper-final-v1.pdf.

Cain, Nicole. 2015. “The Use of Deception During Police Interrogations.” Image. Accessed May 22, 2016. http://inpublicsafety.com/2015/12/the-use-of-deception-during-police-interrogations-2/.

Cutler, Brian. 2008. “Reid Technique for Interrogations.” In Encyclopedia of Psychology and Law. Accessed May 12, 2016. http://dx.doi.org.ezp01.library.qut.edu.au/10.4135/9781412959537.n262.

Garrett, Brandon L. 2010. “The Substance of False Confessions.” Stanford Law Review 62(4): 1051-1119. Accessed May 12, 2016. http://search.proquest.com.ezp01.library.qut.edu.au/docview/224077578/fulltext/9DB57546A2BA48F4PQ/1?accountid=13380.

Gudjonsson, Gisli and John Pearse. 2011. “Suspect Interviews and False Confessions.” Current Directions in Psychological Science 20(1): 33-37. Accessed May 12, 2016. doi: 10.1177/0963721410396824.

McDermott v R (1948) 76 CLR 501.

Mead Johnson Nutrition. “The Motivational Interviewing Toolkit for the Metabolic Clinician.” Image. Accessed May 22, 2016. https://www.meadjohnson.com/pediatrics/us-en/clinical-support/metabolic-toolkit.

Rollnick, Stephen and William Miller. 1995. “What is Motivational Interviewing?” Behavioural and Cognitive Psychotherapy 23(4): 325-334. Accessed May 12, 2016. http://dx.doi.org.ezp01.library.qut.edu.au/10.1017/S135246580001643X.