I found it entertaining and thought it presented a relatively credible narrative, as these things go. The film can easily be perceived to legitimize torture, which is a bit disturbing, though I have little doubt that most if not all people will tell what they know if subjected to the now infamous simulated drowning the americans seem to favor as their go-to method of "enhanced interrogation".
(The heroine's line about how she didn't want to employ "you guys with your dip and your velcro" go a laugh out of me, probably because it sums up the whole special forces machismo rather well)