Interview vs. Interrogation

The case of the prosecution can often rely heavily on a confession provided by the suspect.  It is therefore vital that the interview be conducted suitably, otherwise the confession may be classed as inadmissible, dismissed by the court, which may result in serious injustice (Davies, 2002).  Forensic accountants must be cautious of this whilst conducting interviews.

The three major interviewing techniques are:

•  REID – interrogation model relying on lie-detection and psychological persuasion;
•  PEACE – fact-based approach that challenges inconsistencies; and
• Motivational interviewing – psychotherapeutic model allowing the interviewer to effect change through the power of empathy. 

All three methods emphasise the importance of rapport-building and open-ended questioning, yet have strong philosophical differences.

Generally speaking, confessions are inadmissible if they result from fear of prejudice or hope of advantage.  It is important to maintain a distinction between interviewing and interrogating the suspect in order to avoid dismissal of evidence.  Interviewers should refrain from making comments such as “it would be better if you confessed” and take a more humanitarian approach by stating “it would be better if you told the truth”.  This encourages the suspect to confess, rather than making an indirect accusation which is seen as interrogating the suspect.

Years ago I procured some sweets from my mother’s jar.  When she realised, she did not immediately accuse anyone, rather encourage us to tell the truth.  The method of interviewing used was effective at the time, however it is important that all techniques be considered for use.  Evidence suggests that a humanitarian approach is more likely to result in a confession from the suspect and therefore should be used by forensic accountants conducting interviews (Van Akkeren, 2016).

References

Davies, G. L. (2002).  The Exclusion of Evidence Illegally or Improperly Obtained: An Unsatisfactory Answer to an Unstated Question.  Journal of Financial Crime, 9, 224 – 248.  doi: 10.1108/eb026023

Van Akkeren, J. (2016).  AYB115 Governance, fraud and investigation: Lecture 8 [Slides].  Retrieved from https://blackboard.qut.edu.au/webapps/blackboard/content/listContent.jsp?course_id=_123312_1&content_id=_6144810_1