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Interviewing Skills for Government Auditors

$60 includes self-study manual and online quiz for 6 hours of CPE credit.

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WHAT PEOPLE SAY ABOUT THIS COURSE

"The section on how to ask your client about fraud was very helpful. Asking these questions is not easy and the suggested possible questions were very helpful."
—County Auditor 1/10

"I even used a few tips from it on a pain-in-the-rear VP to get him to see my way on a few issues we had." —University Internal Auditor, 12/10

Interviewing is one of the auditor’s most common tasks, but it is also a vital part of asuccessful 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 fordetecting fraud are also covered.

Objectives:

Distinguish between an interrogation and a facilitated interview
Identify the competencies of a good interviewer
Describe 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
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
Evaluate the pros and cons of various styles of conducting interviews
Cite the steps of conducting an interview
Identify negative listening behaviors
Describe ways to keep the interview on track

Program level: beginning

131 pages of text

Instructional method: Self-study text with online quiz

NASBA Category ofStudy: Auditing (Governmental)

Advance preparation:None

Who should attend: Government auditors who must comply with Yellow Book Government Auditing Standards. Auditors who desire a productive relationship with the client.

Recommended CPE credit: 6 hours

This course qualifies for Yellow Book CPE credit.