Forensic Accounting: Interview Formats, PEACE Model, and Types

This report provides an overview of forensic accounting interview formats, emphasizing the forensic accountant's role and interview objectives. It discusses the PEACE investigative model, a non-confrontational approach to gathering information. The report outlines the five steps of the PEACE model: preparation and planning, engage and explain, account, clarify and challenge, closure, and evaluation. It then explores two types of interviews: cognitive interviews, which enhance witness recall, and conversation management, which applies social psychology and cognitive philosophies to investigative interviewing. The report concludes with observations on the importance of proactive measures in addressing financial irregularities and includes a list of relevant references.

Running head: QUESTIONS 0
FORENSIC ACCOUNTING
MAY 22, 2019
STUDENT DETAILS:

QUESTIONS 1
1. Forensic interview format-
Normally, the forensic accountants are certified public accounts and render
various similar services like CPAs, for an example assessing the financial statement
for accurateness, assessing the accounting book and processes, as well as evaluating
the financial management approaches for the corporations (Kramer, Seda &
Bobashev, 2018).
Additionally, the procedure of interview for the forensic accountant is same as
the stereotypical police examination, however is definitely much unplanned. The
interview of accountant is intended to get essential data, if conceivable, provoke the
revelation from the embarrassed suspect. In this way, how the interview is made
depends absolutely over the matters in questions. The interviews are required to
introduce the questions to encourage compliances and develop the basis of faith,
adopted through general enquiring framed to get or verify data. Subsequent, the
interview tactic deviates relying the role of the matters in the questioning. While an
interviewee is not a suspicious, the interview may be concluded by assessing the data
rendered and thanking the subject for the collaboration (Crain, et. al, 2016). Following
can be considered as the interview format-
Questions Forensic Accountant interview questions
1. Do you have the experience as the Forensic Accountant?
2. What are certain main issues face by accounting sectors? How will it affect the
Forensic Accountant’s role?
3. Which system have you established to decrease or end the blunders or

QUESTIONS 2
inaccuracies in the work?
4. Tell me about the period while you got critical feedbacks. What was your
reaction in this regard?
5. Tell me about the online devices, cloud software, or other accounting related
platforms?
6. What environment do you realize you do your best work in respect of the
culture?
7. Without discovering too much data why, are you leaving the previous job?
2. PEACE Investigative Model
One method of investigative interviewing, considered as the PEACE investigative model.
It supposes that the relaxed matter with whom the interviewers have relationship, is more
likely to collaborate. Further, not to explain that that this is far agreeable for both the persons,
in a case where the environment is not charged with hostility and coercion. The interviewing
by PEACE investigative model was developed in the starting of year 1990 as the co-operative
efforts amid the law implementation and psychologist in Wales as well as England. The
PEACE Investigative Model considers the non-confrontational and informal strategy to
attaining the data from the examination interview matters (Eisenberg, 2018). This was framed
to decrease the numerous untrue revelations, which were being noted because of the
excessively destructive strategies of conducting interviews.

QUESTIONS 3
Nowadays, the PEACE investigative model is being utilised positively through the United
Kingdom as well as other nations, and is attaining reputation in the North America for the
decent approaches to collecting data. Following are the 5 steps of the investigation interview
with the help of PEACE investigative Method-
a. preparation and planning
b. engage and explain
c. account, clarify and challenge
d. closure
e. evaluation
The non-accusatory, data collecting strategy to investigative interview, this PEACE
investigative model is regarded to be the greatest practices. It is also considered that this
technique is proper for all the types of interviewees, witnesses, suspects and victims. The
PEACE investigative model basically ignores the adverse consequences of a Reid
technology, without co-operating the efficiency of revelation (Rezaee, Lo & Suen, 2016).
Following are the advantages of PEACE Investigative Model-
a. develop faith of public
b. proper skills to establish communication
c. handling the suspects
d. constant performances
e. give support to victim and witness
f. enhance the specialised growth
g. enhance the level of detection and conviction
h. decreasing the risks related to the recorded interviews

QUESTIONS 4
3. Types of interviews (Cognitive Interview and Conversation Management)
There are two types of interviews. These are cognitive interview and conversation
management. These two types of interviews as discussed and assessed as below-
Cognitive interview
The discoveries regarding the unpredictability of eye-witness account have led the to
try to devise processes for advancing the retrieval. One of the significant methods is a
cognitive interview method. The Cognitive Interview is the technique to ask questions. This
technique is used by the police officers to improve the recovery of data in respect of the
scenes of offence from the eye-witness and victim remembrance. The cognitive interview is
the law enforcement process (Huber, 2017). It is helpful for the eyewitness or victim to
remember the particular memory from the scenes related to offence. Inappropriately, due to
the shorter framework where offences take place, as well as the strength of most offences and
the traumatic feelings, which are connected with them, most people may not remember
particular recognising data or step-by-step acts.
In the contradiction of this, cognitive interview is useful for various techniques,
which help the victims or witnesses recall things that can otherwise be disremembered or go
ignored. The Mental reinstatement permits the interviewee to use the 5 senses of sights,
hearings, touches, tastes and smells. Further, the Reporting every detail is method, which is
utilised in the cognitive interview. Victim is motivated to report all detail that they recall, no
matter the significances (Ismail, Azizan & Fahmi, 2019).
Conversation management

QUESTIONS 5
The conversation Management is the device, which is applicable to the investigative
interviewing framework. This associates the experiential research finding in social
psychologies, cognitive philosophies and sociolinguistics, by conducting study in the
reflective practices, trained practitioner’s performances, psychotherapy practices as well as
counselling psychologies (Ehioghiren & Atu, 2016).
The Conversation Management views peculiarity and conduct changes as invitation to
consider timely, reasoned actions in or out of interviews, or before the next interviews. The
forensic Solution has framed and provided the Conversation Management trainings and
investigative interviewing system related to Conversation Management to the wider ranges of
institution in the private sectors and public sectors in and outside nation (Kranacher & Riley,
2019).
Observations
From analysing the forensic accounting and reading about its concepts and
interviewing methods, I came to know that the complete procedure is one of perceiving issues
and the fields of advancements for the advantages of the businesses. I also understand that by
proactively patching the clear gap in present financial active norms, the forensic
accountant may make sure that the risk of upcoming mistreatment is expressively decreased.

QUESTIONS 6
References
Crain, M. A., Hopwood, W. S., Pacini, C., & Young, G. R. (2016). Essentials of forensic
accounting. New vYork: John Wiley & Sons.
Ehioghiren, E. E., & Atu, O. O. K. (2016). Forensic accounting and fraud management:
Evidence from Nigeria. Igbinedion University Journal of Accounting, 2(8), 245-308.
Eisenberg, P. (2018). Application of the Net Worth Method in Forensic Accounting
Investigations. International Research Journal of Multidisciplinary Studies, 4(10), 1-23.
Huber, W. (2017). Forensic accounting, fraud theory, and the end of the fraud
triangle. Journal of Theoretical Accounting Research, 12(2).
Ismail, A. M., Azizan, F. A., & Fahmi, F. (2019). Forensic Accountant Skills: An Empirical
Investigation in the Malaysian Forensic Accounting Education Curriculum. The Journal of
Social Sciences Research, 150-158.
Kramer, B. K. P., Seda, M., & Bobashev, G. (2018). Divergent Views among Practitioners
and Educators on Forensic Accounting Education. Management Accounting Quarterly, 19(3),
3-3.
Kranacher, M. J., & Riley, R. (2019). Forensic accounting and fraud examination. New
York: Wiley.
Rezaee, Z., Lo, D., Ha, M., & Suen, A. (2016). Forensic accounting education and practice:
insights from China. Journal of Forensic & Investigative Accounting, 8(1), 106-119.