The tape recording is of a three-way conversation between the army watchtower, the army post's operations room and the captain, who was a company commander.

The soldier in the watchtower radioed his colleagues after he saw Iman: "It's a little girl. She's running defensively eastward."

Operations room: "Are we talking about a girl under the age of 10?"

Watchtower: "A girl of about 10, she's behind the embankment, scared to death."

A few minutes later, Iman is shot in the leg from one of the army posts.

The watchtower: "I think that one of the positions took her out."

The company commander then moves in as Iman lies wounded and helpless.

Captain R: "I and another soldier ... are going in a little nearer, forward, to confirm the kill ... Receive a situation report. We fired and killed her ... I also confirmed the kill. Over."

Witnesses described how the captain shot Iman twice in the head, walked away, turned back and fired a stream of bullets into her body. Doctors at Rafah's hospital said she had been shot at least 17 times.

On the tape, the company commander then "clarifies" why he killed Iman: "This is commander. Anything that's mobile, that moves in the zone, even if it's a three-year-old, needs to be killed. Over."

The army's original account of the killing said that the soldiers only identified Iman as a child after she was first shot. But the tape shows that they were aware just how young the small, slight girl was before any shots were fired.

The case came to light after soldiers under the command of Captain R went to an Israeli newspaper to accuse the army of covering up the circumstances of the killing.

A subsequent investigation by the officer responsible for the Gaza strip, Major General Dan Harel, concluded that the captain had "not acted unethically".

However, the military police launched an investigation, which resulted in charges against the unit commander.

Iman's parents have accused the army of whitewashing the affair by filing minor charges against Captain R. They want him prosecuted for murder.

Record of a shooting

Watchtower
'It's a little girl. She's running defensively eastward'
Operations room
'Are we talking about a girl under the age of 10?'
Watchtower
'A girl of about 10, she's behind the embankment, scared to death'
Captain R (after killing the girl)
'Anything moving in the zone, even a three-year-old, needs to be killed'