Best Practice: Interviewing Skills for Internal Auditors

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

1ST BATCH: Monday, March 30, 2026 — Thursday, April 2, 2026.

2ND BATCH: Tuesday, July 21, 2026 — Friday, July 24, 2026.

3RD BATCH: Tuesday, November 17, 2026 — Friday, November 20, 2026.

The training methodology integrates lectures, interactive discussions, collaborative group exercises, and
illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical
experience, emphasizing the application of learned techniques. This approach ensures that attendees return
to their professional environments equipped with both the competence and self-assurance to effectively
implement the acquired skills in their responsibilities.