Course Code: ACCT 654
Fraud Examination
Interview and Interrogation Techniques
Answer the following questions in detail which are given below relating to the topic of
Interview and Interrogation Techniques.
1. Differentiate between interviews and interrogations in the context of fraud
investigations. When should each technique be employed?
In the context of fraud investigations, interviews and interrogations are two distinct techniques
used to gather information and evidence from individuals involved in or related to the fraud.
They serve different purposes and have varying approaches:
Interviews:
Purpose: Interviews are typically conducted to gather information and facts from individuals,
witnesses, or potential suspects in a less confrontational and adversarial manner. The primary
goal is to elicit cooperation and willingness to share information.
Approach: Interviews are typically conducted in a more relaxed and non-threatening
environment. The interviewer seeks to establish rapport, build trust, and encourage open
communication. Open-ended questions are often used to allow the interviewee to provide a
narrative of events.
When to Use: Interviews are often employed when investigators need to gather initial
information, clarify details, or obtain statements from witnesses or persons of interest. They are
suitable for situations where cooperation is likely, and the interviewee is not immediately
considered a suspect.
Interrogations:
Purpose: Interrogations are more confrontational and are specifically aimed at obtaining
confessions or admissions from suspects. The primary goal is to establish the guilt or
involvement of the person being questioned.
Approach: Interrogations involve a more structured and aggressive approach. Investigators may
use tactics such as presenting evidence, confronting contradictions, and applying psychological
pressure to elicit admissions or uncover the truth.
When to Use: Interrogations are employed when there is a reasonable belief that the person being
questioned has knowledge of the fraud or is a suspect. They are typically conducted after initial
interviews and when investigators have gathered enough evidence or suspicion to justify a more
direct approach.
