Best Practice: Interviewing Skills for Internal Auditors

COURSE OVERVIEW

• Understand the role of interviewing in effective internal auditing
• Learn practical techniques for conducting structured, objective, and insightful interviews
• Explore methods for gathering accurate information, assessing credibility, and building rapport
• Develop skills to document interviews clearly and use findings to support audit conclusions

COURSE CONTENT

Introduction to Auditor Interviewing

• Importance of interviews in the audit process
• Types of audit interviews and their purposes
• Key characteristics of an effective auditor-interviewer
• Common challenges auditors face during interviews

Planning and Preparing for Interviews

• Defining interview objectives and expected outcomes
• Identifying interviewees and gathering background information
• Preparing relevant questions and interview guides
• Setting the environment for effective communication

Effective Questioning Techniques

• Open-ended vs. closed-ended questions
• Probing, clarifying, and follow-up questioning
• Avoiding leading or biased questions
• Encouraging detailed and accurate responses

Building Rapport and Managing Communication

• Establishing trust and professionalism with interviewees
• Active listening and observing non-verbal cues
• Handling resistant, defensive, or nervous interviewees
• Maintaining neutrality and objectivity

Evaluating Information and Identifying Inconsistencies

• Assessing the reliability and relevance of responses
• Recognizing red flags, contradictions, and incomplete explanations
• Verifying information through cross-checking
• Linking interview insights to audit findings