Do's and Do Nots of Interviewing

Dear All,

As your management team, we sometimes require you to assist in legal cases as an interviewer. The following information may be useful it this is you!

As a forensic accountant they may be asked to help attorneys, boards of directors, management, regulators, law enforcement and others to determine the facts surrounding complex financial matters. A forensic accountant must show skills in question formulation, listening and analysis. The simple process of conducting an interview comes in four steps as follows, step one is asking questions, step two is receiving responses, step three is listening to the responses, and finally step four is analysing the responses (Cockerell, 2011). According to the American Institute of Certified Public Accountants there are several dos and do nots of interviewing (AICPA, 2016). They are as follows:

DOS	DO NOTS
Consult counsel once allegations are made	Conduct interview without a plan of action
Prepare and discuss an interview plan or theme.	Fail to discuss the interview with partner
Conduct one interview at a time, unless the situation dictates otherwise	Argue with interviewee
Arrange a safe and private interview location	Discuss interviews with anyone outside of the investigation
Obtain information concerning the person being interviewed before the interview	Lose objectivity during the interview
Exhibit courteous and professional appearance and behavior at all times	Become judgmental during a confession
Be punctual	Include personal opinions in notes or written reports
Conduct the interview with more than one person	Provide promises or assurances
Establish rapport during initial contact	Threaten interviewee with disclosure of interview results, discipline, or job security
Maintain control in the interview
Close on a positive note for future contacts
Prepare reports as close as possible to interview
Listen to your instincts
Gather and organize pertinent documents before the interview

It is important for the interviewer to develop skills in question formulation, listening and analysis. This isn’t just applicable to forensic accountants but to any interviewer. As a student which does university full time, it is important that I also have a part time job. Personally, when going to a job interview, it is important that they have these skills as it makes it more comfortable and are able to effectively communicate with the interviewer.  

There are three possible interviewing techniques that a forensic accountant could use to conduct interviews. Firstly, is REID an interrogation model/accusatory in nature which relies on lie-detection and psychological persuasion. Secondly, is PEACE a fact-based approach that challenges inconsistencies in suspect’s account. Finally, is MI which is a psychotherapeutic model that allows the interviewer to effect change through the power of empathy.

To read more on these techniques click on the following links:

https://www.reid.com/educational_info/critictechnique.html

http://www.durhamcollege.ca/academic-schools/school-of-justice-emergency-services/centre-for-integrated-justice-studies/courses/peace-model-interviewinginterrogating

http://www.aipc.net.au/articles/principles-and-techniques-of-motivational-interviewing/

References 

American Institute of Certified Public Accountants, 2016. Forensic and Valuation Services Selection. Conducting Effective Interviews. Retrieved 10 Jun. 2016 from http://www.aicpa.org/interestareas/forensicandvaluation/resources/practaidsguidance/downloadabledocuments/10834-378_interview%20whiite%20paper-final-v1.pdf

Robert Cockerell, 2011. Forensics Matters. Advanced Interview Techniques. Retrieved 10 Jun. 2016 from https://blackboard.qut.edu.au/bbcswebdav/pid-6296143-dt-content-rid-6090043_1/courses/AYB115_16se1/Advanced%20Interview%20Techniques%20_Korda%20Mentha_2011.pdf