Audit Interviewing

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Audit Interviewing
Presented by David B. Crawford, CIA, CCSA,
CPA Justina A. Crawford, MA, BME

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Topics

• Why Conduct Interviews
• The Interview Process
• Interview Best (and Worst) Practices
• Summary

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Audit Procedures

• Observation
• Inquiry (Interview)
• Examination
• Reprocessing
• Analysis

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Why Conduct Interviews

• Gather information
• Determine opinions
• Validate previously acquired information

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Interview Process

• Pre-interview
• Conducting the interview
• Post-interview

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Pre-Interview Steps

• Determine goal of interview
• Determine interviewee
• Gather all available background info
• Allot sufficient time for the process
• Plan an appropriate environment
• Develop a set of basic questions
• Final review of preparation step information just
  prior to interview

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Mind Mapping

• A technique for presenting individual or group
  knowledge graphically
• Concepts and links are labeled and categorized
• Useful in
• Brainstorming
• Communication
• Design
• Assessment of understanding
• Interviewing

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Mind Mapping
Visability
Aircon
Environment
Who is the
Size
decision maker?
Who are they?
Facilities
How influential?
The Venue
The Audience
Parking
Personal motives
Why are the there?
Logistics
Seating
Business motives
Materials (HO,s tec)
How many?
Equipment
Preparation
Effective Presentation
You
Appearence
Outline
Delivery
Ver. 2
12/09/96
Personally
Why this topic?
How important?
Organisationally
Is there a sponsor?
Topic
Motivational
One-off
Practical
How frequent?
Background
Proceedural
Multiple
Type
Theoretical
Money
Resources available
People
Materials
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Ishikawa or Fishbone Diagram
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Potential Interview Goal

• Determine criteria
• Document process
• Obtain specific facts
• Establish operating environment
• Team building

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Gather Available Data

• Permanent files
• Manuals and other written documentation
• Organization charts
• Job descriptions
• Risk assessment

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Allot Sufficient Time

• Pre interview - 20 to 30 minutes
• Interview 20 to 30 minutes
• Post interview - 15 to 30 minutes

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Plan an Appropriate Environment

• Privacy
• Limiting Distractions
• Comfort

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Plan Basic Questions

• Up to six broad-based preplanned questions
• Preplanned questions constructed to open
  communication link about a certain subject
• Too many preplanned questions take spontaneity
  out of the interview

Exercise
Mind Mapping the Interview
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Conducting the Interview Steps

• Rapport building
• Introduction
• Core
• Confirmation
• Closing

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Rapport Building Introduction

• Build a bridge
• Establish the goal of the interview so that the
  interviewee is focused
• Ask an introductory question about a topic with
  which the interviewee is familiar

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Core

• Control the interview
• Listen effectively
• Ask preplanned questions
• Ask questions that are generated by answers
  giving to preplanned questions
• Answer questions directed at you
• Provide general information that will further the
  interview process

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Control the Interview

• Interview when you are at your best
• Establish a max time to spend on an interview
• Continually assess needs covered against time
  left
• Do not follow rabbit trails
• Do not schedule back-to-back interviews

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Which Listener Type Are You?

• Effective
• Faker
• Continual Talker
• Critic
• In A Hurry or TOO Busy

• Finish the Sentence
• Done One Better
• Bored
• Interruptions Are Normal

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How to Be an Effective Listener

• Develop a realistic attitude about the impact of
  listening on your work performance
• Become familiar with common listening barriers
  and effective listening techniques
• Work continuously at refining your listening
  skills

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Barriers to Good Listening (1 of 2)

• Inappropriate attitude about listening
• Failure to work at listening
• Failure to give full attention to speaker
• Failure to recognize nonverbal emotional clues
• Failure to recognize facts details
• Conflicting nonverbal clues
• Closed mind

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Barriers to Good Listening (2 of 2)

• Urge to interrupt and/or debate
• Failure to control emotions
• Allow status to interfere
• Failure to put speaker at ease
• Organizational barriers
• Environmental distractions
• Content-related barriers
• Speaker-related barriers

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Impact of Poor Listening on the Interviewer

• Misunderstanding
• Rework
• Low morale
• Negative career impact

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Confirmation

• Offer the interviewee an opportunity to confirm
  your understanding of the key information you
  have obtained
• Inform the interviewee that you will provide a
  write-up of the interview for review and possible
  initials

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Closing

• Ask for permission to talk again if necessary
• Tell the interviewee what will happen next if
  applicable
• Thank the interviewee for their time

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Post-Interview Steps

• Consolidate and organize the information received
  in the interview
• Self-assess the interview process
• Conduct follow-up to clear questions and/or
  obtain validation of consolidated and organized
  information

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Self-Assessment of Interview Process

• Did I use effective LISTENING skills?
• Did I establish rapport?
• Did I explain the interview goal?
• Was my introductory question about an area with
  which the interviewee was familiar?
• Did my preplanned questions provide an
  opportunity to ask specific questions?

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Best Worst Practices
Self-Assessment of Interview Process

• Did I receive enough information to achieve the
  goal of the interview?
• Did I answer all questions from the interviewee?
• Did I confirm the key information I received?

Exercise
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Summary

• Plan! Plan! Plan!
• Control the interview
• Confirm the information received
• Self-Assess the process

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FOR MORE INFO
The Institute of Internal Auditors
www.theiia.org