Out with the old. In with the new!


Whilst a good cop/bad cop has reaped good results over the years, of late a more humanitarian approach such as Motivation Interviewing or PEACE is proving to be more successful, particularly for first time fraudsters. Choosing the right technique can make a significant impact to investigating fraud.


An example of the negatives of the good cop/ bad cop approach was felt when I went for an interview a couple of years ago at a clothing store. The interviewers took a good cop/bad cop approach to the interview and it made me feel very intimidated. In turn, I was unable to answer questions properly and found myself even lying in different parts due to the intimidation. This is similar to when good cop/ bad cop approach in legal interviews leads to a false confession.  If the interviewer had taken a more humanitarian approach by building relationship of trust and understanding, I would have felt more relaxed and would have most likely been able to properly and truthfully answer the questions. 

The good cop/ bad cop approach is more appropriate for serial offenders who are more susceptible to the interviewers tactics. However, for first time offenders an approach such as Motivation Interviewing, where the interviewer attempts to persuade compliance by establishing a therapeutic and empathetic relationship with the offender, will prove to be more effective (AIPC, 2015).

My recommendation to forensic accountants is to strategically plan for the interview. Additionally, they should adopt an approach like Motivation Interviewing by building a foundation of trust and actively listening to the offender in order to more easily coax the truth (Hussein & Sminkey, 2012).

 Principles of Motivational Interviewing:
Image result for motivational interviewing stages

 Approaches to interviewing:
PEACE model: https://i-sight.com/resources/investigative-interviewing-techniques-the-peace-model/
REID: https://reid.com

Below is a video of a Physician using the Motivational Interviewing technique. The technique is used across many industries:






REFERENCES

AIPC. (2015, January 12). Principles and techniques of Motivational Interviewing. Retrieved from AIPC: http://www.aipc.net.au/articles/principles-and-techniques-of-motivational-interviewing/
Hussein, T., & Sminkey, P. (2012). Building Rapport with Clients to Encourage Desirable Behavioral and Lifestyle changes. Retrieved from Motivational Interviewing: http://www.hpoe.org/HPOE_Live_Webinars/Dr.%20Gilbreath_Motivational%20interviewing%20%20building%20rapport%20with%20clients.pdf





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