The ultimate objective of this study is to point out and highlight the present mechanism for recording interview statement of victim child of sexual abuse. The current research also emphasizes the basic requirements, latest scientific knowledge on interview statement, the modes of questions, necessitated preparation for conducting interview, and the basic medical knowledge and relevant experience of the interviewer. Framing of appropriate questions is the prime duty of the interviewer for the reasons; the child will understand the questions as to his cognitive development and reply the same, the cognitive growth of the child is the key factor in the interview statement and the questions beyond child’s cognitive development will definitely create misunderstandings and misappropriations. The interviewer has to see the anxiety and depression faced by the victim child and questions must not be shaped to increase such anxiety and depression.