Audit Interviews: Skills for Success

Every auditor must have the ability to conduct effective interviews. Appropriately conducted interviews enable auditors to gain insights through nonverbal communication, active listening, and audit evidence. You will learn about the purpose of audit interviews, appropriate interview preparation, building rapport with the interviewee, and proper and accurate interview documentation. Through interactive exercises and role-playing, you will practice conducting the interview using various techniques.

Learning Objectives

• Describe the types of interviews that auditors conduct during the audit
• Apply Generally Accepted Government Auditing Standards (GAGAS) as they relate to evidence obtained through audit interviews
• Describe the importance of and effectively interpret non-verbal cues from an interviewee
• Apply effective non-verbal communication techniques and active listening skills when completing audit interviews
• Prepare for the interview by determining the proper interview scope, identifying the best person to interview, gathering pertinent background information on the interview topic, and developing effective interview questions
• Describe techniques for “breaking the ice” and building rapport with the interviewee
• Effectively apply the “shoulds” and avoid the “should nots” of audit interviewing
• Conduct the interview in a clear, cohesive manner to answer specific questions related to the audit objectives
• Describe best practices for documenting an audit interview
• Critique your own interview skills

Course Topics

Audit Interview Basics

• Occasions When Auditors Conduct Interviews During an Audit
• Generally Accepted Auditing Standards (GAGAS) That Apply to Audit Interviews
• Non-Verbal Communication
• Active Listening
• Lesson Summary

Plan the Audit Interview

• Process for Planning the Audit Interview
• Interviews Related to Internal Controls
• The Main Elements of an Interview
• Questioning Techniques
• Lesson Summary

Conduct the Audit Interview

• Schedule the Interview
• Building Rapport
• The "Shoulds" and "Should Nots" of Audit Interviewing
• Conducting the Audit Interview
• Lesson Summary

Prepare the Record of the Interview

• Purpose for the Record of the Interview
• Record of Interview Format
• Interviewee Review of the Record of Interview
• Best Practices for Documenting the Record of Interview
• Lesson Summary