Chapter 9
Effective Interviewing and
Interrogation
Critical Thinking Exercise
A murderer is condemned to death. He has to
choose between three rooms. The first is full
of raging fires, the second is full of assassins
with loaded guns, and the third is full of lions
that haven’t eaten in 3 years. Which room is
safest for him?
From The Expert’s Perspective
Enhanced interrogation techniques
– Enhanced interrogation techniques (e.g. torture)
are of dubious value; interrogator is told what he
wants to hear
– Not every case can be solved
– Adhere to high moral code, regardless of what is
acceptable under current law
– Ensure values we seek to protect are vigorously
preserved
Introduction to
Interviews and Interrogations
• Conducting thorough interviews and interrogations is
often vital to resolution of case
• Interviewing is the systematic questioning of a
knowledgeable person in pursuit of details
surrounding a forensic accounting issue
• Interrogation involves the questioning of a subject or
target to obtain evidence and to solicit a confession
Interviews in Fraud Examinations
• Interview in order of least culpable to most culpable
– First, interview third party witnesses
– Next, interview corroborative witnesses
– If further investigation is warranted, interview suspected
co-conspirators in alleged offense
• In this fashion, fraud examiner has as much
information as possible when prime target is
interviewed
• Admission-seeking interview or interrogation can be
avoided if interviews clear target of offense
Interviews in Fraudulent Financial
Statements and Tax Returns
• Investigator starts with suspected perpetrator
– Document perpetrator’s claims that financial statements
are not materially misstated
– Therefore if auditor finds fraudulent financial reporting,
auditor has caught perpetrator in a lie
• Perpetrator makes 1 of 2 assumptions
– Auditor or investigator won’t find the issue
– Auditor or investigator won’t be skilled enough to unravel
the underlying evidence
Overview of the Interview and
Interrogation Process
• Preparation and Planning
• General Approach to Conducting Interviews
• Interviews of Witnesses
• Three Stages of Interviewing: Introduction, Body,
Close
Preparation and Planning
• Know as much as you can about witness, crime, victim, and
possible perpetrators
• Know what needs to be covered in interview
• Be able to detect clues to deception
• Interviewer should have understanding of offense under
investigation
• Consider witness’ background
• Consider distractions when selecting location of interview
• Venue should be private, ideally selected by interrogator and
be a surprise, when possible
General Approach to Conducting
Interviews
• Interviewer should be able to see entire body of interview subject
• Interviewer chair should be 6 feet in front of interviewee
• Be respectful and professional at all times
• Avoid language that may confuse interviewee
• Avoid taking detailed notes
• Key is to watch body language that suggests discomfort and deceit
Interviews of Witnesses
• Start with background information
• Organize questions in chronological order
• Document witness’ connection to suspects, subjects or targets of
the investigation
• Document discussions between the witness and any subjects or
targets
• Determine if the witness is in possession of any pertinent
documents
• Elicit any opinions that the witness may have about events and acts
under investigation
• Determine if the witness has any other ideas that should be looked
into, or other witnesses that would be helpful
Three Stages of Interviewing:
Introduction, Body and Close
• Introduction
– Generally a professional non-confrontational tone
– Greet interviewee and state reason for interview
– Sets the tone for all interview types
– Establish rapport with interviewee
– Assess witness’ spirit of cooperation
– Provides the beginnings of the baseline for
assessment of misdirection and deceit
Three Stages of Interviewing:
Introduction, Body and Close
• Body
– Facts and evidence of the case are reviewed with
interviewee
– Generally open-ended questions
– Allow interviewee to completely answer question
– Completely understand answers before moving on
– Demonstrate patience and don’t interrupt interviewee
– Focus on listening, gathering information, and
watching for misdirection and deceit
– Issues with checklists and pre-written questionnaires
Three Stages of Interviewing:
Introduction, Body and Close
• Close
– Review and summarize important aspects of the
interview
– Clarify any questions regarding the interviewee’s
responses
– Attempt to end the interview on a positive note
– Interviewer should leave the door open for future
discussion
Two Stages of Interrogations:
Introduction and Admission-Seeking
• Reserved for obtaining confessions from those
believed to be culpable for the acts under
examination
• Two main phases
– an introduction
– the process of obtaining a confession to the acts
• The process seeks to soften the target’s resistance to
confessing by identifying a rationalization that is
palatable to him. Rationalizations provide a morally
justifiable reason for the target’s actions.
Five Types of Interview and
Interrogation Questions
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Introductory
Informational
Closing
Assessment
Admission-Seeking
Introductory Questions
Serve four primary purposes
– Provide an introduction
– Establish rapport
– Establish theme of interview
– Observe the person’s reactions
Introductory Questions
General rules for introductory phase
– Don’t interview more than one person at a time
– Privacy
– Ask non-sensitive questions
– Get a commitment for assistance
– Make a transitional statement
– Seek continuous agreement
– Do not promise confidentiality
– Negotiations
– Discussing the source of allegations
Informational Questions
• Fact gathering portion of interview
• Three types of questions
– Open
– Closed
– Leading
• Question sequence should proceed from
general to specific
Informational Questions
• Methodology
– Begin with background questions
– Observe verbal and nonverbal behavior
– Ask non-leading (open) questions
– Approach sensitive questions carefully
• Dealing with difficult people
– Do not react
– Disarm the person
– Change tactics
Informational Questions
Volatile interviews
– Two interviewers
– Should be conducted on a
surprise basis
– Order of questions should be out
of sequence
– Hypothetical questioning
Closing Questions
• Reconfirming facts
– Go over key facts
– Don’t revisit all the information
• Gathering additional facts
– Ask if they know of other documents or witnesses
that would be helpful
– Provide opportunity to furnish relevant facts
• Concluding the interview
– Ask if they were treated fairly
– Give interviewee final chance to add information
– Leave door open to additional cooperation
Assessment Questions
• Establish credibility of the respondent
• Used when previous statements are
inconsistent or possibly deceptive
• Norming or Calibrating
– Observe behavior before critical questions
– Primarily get verbal and nonverbal reactions
• Methodology
– Least to most sensitive
– Basis should be explained before question is asked
Interrogations:
Admission-Seeking Questions
• Reserved for individuals who culpability is
reasonably certain
• Suspect becomes a subject
• Posed in precise order
– Clear an innocent person
– Encourage culpable person to confess
• 3 purposes
– Distinguish innocent from the culpable
– Obtain valid confession
– Obtain written statement acknowledging the facts
Interrogations:
Admission-Seeking Questions
• Presence of outsiders
– Usually not necessary to inform subject is entitled to have
attorney present
– Representatives shouldn’t ask questions or object
• Miranda warnings
• Theme Development
– Convince respondent that confession is in their best
interest
– Offer morally acceptable reason for confessor’s behavior
– Maximize sympathy and minimize perception of moral
wrongdoing
– Subjects guilt should already be assumed in the form of
the question
– Be careful of accusing innocent person of a crime
Interrogations:
Admission-Seeking Questions
• Steps in the admission-seeking interview
– Accuse the subject of committing the offense
– Observe reaction
– Repeat accusation
– Interrupt denials
– Establish rationalization
– Diffuse alibis
– Present the alternative
– Obtain the benchmark admission
– Transition to the verbal confession
The Signed Statement
• Obtain written confession if possible
• Written statement has greater credibility than oral
confession
• Discourages culpable person from later attempting to
recant
• Inclusions of written confession
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Voluntary confessions
Intent
Approximate dates of offense
Approximate amounts of losses
Approximate number of instances
Willingness to cooperate
Excuse clause
Have the confessor read the statement
Truthfulness of statement
Preparing a signed statement
Judging Deception
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Physiology of Deception
Verbal Cues to Deception
Nonverbal Cues to Deception
Ability to Judge Deception
Physiology of Deception
• Lying produces stress
• Human body will attempt to relieve stress through
verbal and nonverbal cues
• Draw inferences from interviewee’s behavior
• Multiple forms of deceit
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Outright lying
Omission of information
Misdirection
Attempts to manage interviewer’s perceptions
Physical environment can affect behavior
Personal bias to interviewer will affect behavior
Interviewee under the influence is unsuitable
Behavior of juveniles is unreliable
Carefully note ethnic and economic factors
Verbal Cues to Deception
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Changes in speech patterns
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Repetition of the question
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Comments regarding
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interview
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Selective memory
Making excuses
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Oaths
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Character testimony
Answering with a question
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Overuse of respect
Increasingly weaker denials
Failure to deny
Avoidance of emotive words
Refusal to implicate other
suspects
Tolerant attitudes
Reluctance to terminate
interview
Feigned unconcern
Nonverbal Cues to Deception
• Full body motions
• Anatomical physical
responses
• Illustrators
• Hands over the
mouth
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Manipulators
Fleeing positions
Crossing the arms
Reaction to
evidence
• Fake smiles
Ability to Judge Deception
• Identifying lies is challenging
• Reasons that persons fail to identify lies
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Tendency to believe people
Behaviors are incorrectly judged
Failure to recognize reliable cues to deception
Truthful behavior is easy to imitate with knowledge of
behavioral cues
– Deceitful behavior is actually response to stress not
deceit
• Ignore truthful behavioral cues
• Clusters of behavioral cues are more suggestive
of deceit
• Cues should be timely
Joe Wells’ Ten Commandments for
Effective Interviews
1. Preparation is key to success
2. Think as you go
3. Watch nonverbal behavior
4. Set the tone for the interview
5. Set the pace for the interview
6. Keep quiet
7. Be straightforward
8. Patience
9. Circle back
10.Get it in writing
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Comprehensive Guidelines: Information
Collected in Financial Interviews
Identification
Birth
Address during pertinent years
Occupation
General background
Financial institutions (business and personal)
Sources of income
Net income and expenditures
Liabilities
Business operations
Books and records
Business receipts