Interrogation Techniques

When looking at the statement it is obvious that the interviewers have used poor interviewing techniques. Some of the big do not’s of interviewing include the fact that you cannot deny a suspect medical attention, or basic needs such as food and water, sleep or even counsel. If these are not adhered to then the confession that has become of these will be deemed inadmissible by the court. Another do not is to make promises to suspects such as, “if you cooperate then you will get a lighter sentence”. As a forensic accountant you do not have the power to give these promises, also you cannot gain a confession from the fear of prejudice, for example you cannot scare them by telling them that it is better if they confess ("The Forensic Accounting Interview: A Powerful Weapon Against Fraud and Crime", 2015).

One good technique for a forensic accountant is the P.E.A.C.E technique which is based on positively engaging the suspect to build rapport and using non-aggressive communications. It is useful for first time offenders, which most fraudsters usually are, as they generally respond positively to this non-aggressive technique ("INTERROGATION TECHNIQUES", 2016). This is compared to the R.E.I.D technique which is a quite aggressive technique and usually involves intimidating the suspect into giving a confession, similar to when my parents would question me when I was younger about missing chocolate or lollies and would try to make me feel scared, and I would generally confess even if I didn’t do it. This is known as a false confession and it is the main criticism of the R.E.I.D technique.

References

INTERROGATION TECHNIQUES. (2016). Cga.ct.gov. Retrieved 27 May 2016, from https://www.cga.ct.gov/2014/rpt/2014-R-0071.htm

The Forensic Accounting Interview: A Powerful Weapon Against Fraud and Crime. (2015). FAU School of Accounting Executive Programs. Retrieved 27 May 2016, from https://accounting.fau.edu/blog/forensic-accounting-blog/the-forensic-accounting-interview/