Interviewing Skills for Government Auditors(Not Available)

Author: Leita Hart-Fanta

CPE Credit:  6 hours for CPAs

Interviewing is one of the auditor's most common tasks, but it is also a vital part of a successful auditor/client relationship. This course focuses on how to be a facilitator instead of an interrogator, which improves your level of communication, the ability to get information, and your relationship with your client. Topics include relationship building, verbal and nonverbal communication, planning and scheduling an interview, asking and responding to questions, steps in conducting an interview, and documenting an interview and follow-up. SAS 99 and the GAO Performance Audit requirements under GAGAS for detecting fraud are also covered.

Publication Date: September 2012

Number of Pages: 167

Designed For
Auditors looking for emphasis on interviewing skills.

Topics Covered

  • Why Auditors Conduct Interviews
  • Interviewing Competencies
  • Relationship Building
  • Non-Verbal Communication
  • Asking and Responding to Questions
  • Audit Evidence
  • SAS 99
  • Planning and Scheduling
  • Steps to Conducting an Interview
  • Common Listening Mistakes
  • Documenting the Interview
  • Keeping the Interview on Track
  • Where to Get More Information
  • Learning Activities

Learning Objectives

  • Distinguish between an interrogation and a facilitated interview.
  • Discuss the need to have a productive, friendly relationship with the client.
  • Identify the competencies of a good interviewer.
  • Indicate behaviors that are not conducive to a positive interview.
  • Assess the error the interviewer makes to ruin safety with the client.
  • Describe concepts that can help the auditor maintain a trustful, pleasant relationship with the client.
  • Differentiate between body language cues.
  • Distinguish between an open-ended and close-ended question.
  • Apply guidelines regarding how to respond to an interviewee's question.
  • Classify evidence into one of three types.
  • Repeat terminology applied to evidence in the standards.
  • Describe the requirements for uncovering fraud in the AICPA's Statements on Auditing Standards.
  • Evaluate the risk of fraud using the elements of the fraud triangle.
  • Discuss the items that the interviewee should consider while planning an interview.
  • Estimate the time it will take to complete the phases of an interview.
  • Evaluate the pros and cons of various styles of conducting interviews.
  • Cite the steps of conducting an interview.
  • Identify negative listening behaviors.
  • Classify interview documentation into one of five working paper elements.
  • Describe ways to keep the interview on track.

Level
Basic

Format
PDF materials

Instructional Method
Self-Study

NASBA Field of Study
Auditing (Governmental) (6 hours)

Program Prerequisites
None

Advance Preparation
None