Forensic Investigation Interviewing

Week 12

For the following entry please refer to the below passage:

In 1990, a keynote speaker at a conference provided his views on interviewing techniques:

“When interviewing people whilst investigating a fraud case, one needs to be very open and provide as much detail as possible to help the interviewee understand the case. One should not have pre-determined questions, but should allow the interview to follow a natural path. One should also avoid recording the interview as it may make the interviewee feel uncomfortable”.

“Do you agree or disagree with the points made by the keynote speaker? Using, lectures and readings, plus your own knowledge and experiences, provide arguments and recommendations to your organisation on the correct procedures for preparing fraud-related interviews with employees, witnesses and possible suspects. Use your reflective writing techniques in answering this question.”

Reflecting on my experiences in job interviews and research, I disagree with the speaker’s comments as preparing questions and recording the interview are two important aspects of conducting a fraud investigation interview. Golden, Skalak, Clayton and Pill (2011, p.317) stated that preparing lines of questions to ask during the interview is an effective tool for interviewing. Additionally recording the interview provides a powerful instrument in legal proceedings, however the interviewer must be aware of the law in regards to recordings (Golden, et al, 2011, p.319-320).

Porter and Crumbley (2012) have highlighted the REID model and the PEACE model as the two leading interviewing techniques used for fraud investigations. However, the accusatory method adopted by the REID model sometimes leads to false confessions. For example, when I was little I was accused of breaking a vase and admitted even though I was innocent. On the other hand, the cynical attitude adopted by the PEACE model eliminates the issue of false confessions and provides a more efficient way of reaching the objective of the interview (Shawyer and Walsh, 2007).

Additionally I believe the key tool to an effective interview is to make the interviewee feel comfortable. Hopwood, Leiner and Young (2008, p.238) have suggested becoming familiar with the interviewee by building a rapport with them. Additionally Golden et al (2011, p.326) suggests being friendly, sympathetic and professional during the interview. Having been to many interviews, I know that nerves can twist information however, when the interviewer acted really friendly, I was able to relax and fully participate in the interview. Therefore when conducting fraud-related interviews the PEACE model should be used in conjunction with my above recommendations.

Reference List:

Golden, T., Skalak, S., Clayton, M., & Pill, J. (2011). A guide to forensic accounting investigation, (2^nd Ed). Hoboken, New Jersey: John Wiley & Sons

Hopwood, W., Leiner, J, & Young, G. (2008). Forensic accounting. New York, NY: McGraw-Hill Irwin

Porter, S., & Crumbley, L. (2012). Teaching interviewing techniques to forensic accountants is critical. Journal of Forensic & Investigative Accounting, 4(1), 122-146. Retrieved from: http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Articles/FullText/2012_v4n1a5.pdf

Shawyer, A., & Walsh, D. (2007). Fraud and peace: investigative interviewing and fraud investigation. Crime Prevention and Community Safety, 9(2), 102-117. doi: 10.1057/palgrave.cpcs.8150035.