Interviewing Skills for Government Auditors (Currently Unavailable)

Author: Leita Hart-Fanta

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.

Number of Pages: 143

Publication Date: February 2016

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
• AU-C Section 240
• Planning and Scheduling
• Steps to Conducting an Interview
• Listening
• Documenting the Interview
• Keeping the Interview on Track

Learning Objectives

• Identify the competencies of a good interviewer
• Identify behaviors that are not conducive to a positive interview
• Identify concepts that can help the auditor maintain a trustful, pleasant relationship with the client
• Differentiate between body language cues
• Classify evidence into one of three types
• Identify the requirements for uncovering fraud in the AICPA's Statements on Auditing Standards
• Evaluate the pros and cons of various styles of conducting interviews
• Identify the steps of conducting an interview
• Identify negative listening behaviors
• Identify ways to keep the interview on track

Level
Basic

Instructional Method
Self-Study

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

Program Prerequisites
None

Advance Preparation
None