This specialized course focuses on developing the critical skills needed for conducting effective audit interviews and gathering appropriate audit evidence. Participants will learn advanced interviewing techniques, question formulation strategies, and methods for building rapport with auditees. The course covers various evidence types, their characteristics, and appropriate gathering methodologies to ensure audit conclusions are well-supported. Through practical exercises and role-playing scenarios, attendees will enhance their ability to obtain relevant information, assess evidence reliability, and maintain professional skepticism. These skills are essential for conducting thorough audits and developing credible, well-supported findings.
Conducting Effective Audit Interviews and Evidence Gathering
Operational Auditing and Quality Assurance
October 25, 2025
Introduction
Objectives
Upon completion of this course, participants will be able to:
- Plan and prepare effectively for audit interviews
- Apply various questioning techniques to obtain relevant information
- Build rapport and manage interview dynamics
- Identify different types of audit evidence and their characteristics
- Apply appropriate evidence gathering techniques for different situations
- Evaluate evidence sufficiency, appropriateness, and reliability
- Document interviews and evidence properly in workpapers
- Maintain professional skepticism throughout the evidence gathering process
- Handle difficult interview situations and reluctant respondents
Target Audience
- Internal auditors at all levels
- Compliance officers and investigators
- Quality assurance professionals
- Risk management staff
- External auditors
- Regulatory examiners
- Fraud examiners
- Operational risk analysts
Methodology
- Role-playing interview scenarios
- Video analysis of interview techniques
- Practical evidence gathering exercises
- Case studies on evidence evaluation
- Group discussions on challenging situations
- Individual exercises on question formulation
- Real-world scenario simulations
Personal Impact
- Enhanced communication and interpersonal skills
- Improved active listening and observation abilities
- Stronger analytical and critical thinking
- Increased confidence in challenging situations
- Better documentation and organization capabilities
- Enhanced professional skepticism and judgment
Organizational Impact
- More reliable and credible audit findings
- Improved audit efficiency through better information gathering
- Enhanced stakeholder relationships and cooperation
- Stronger evidence-based decision making
- Reduced audit risk through proper evidence evaluation
- Increased confidence in audit conclusions and recommendations
Course Outline
Unit 1: Interview Planning and Preparation
Pre-Interview Planning- Setting interview objectives and scope
- Identifying appropriate interviewees
- Developing question lists and discussion guides
- Researching background information
- Scheduling and timing considerations
- Choosing appropriate interview settings
- Preparing necessary materials and tools
- Establishing interview protocols and ground rules
Unit 2: Interview Techniques and Skills
Questioning Strategies- Open-ended vs closed-ended questions
- Probing and follow-up techniques
- Funnel and inverted funnel approaches
- Cognitive interviewing methods
- Active listening techniques
- Non-verbal communication interpretation
- Building rapport and trust
- Managing conversation flow
Unit 3: Advanced Interview Scenarios
Challenging Situations- Handling reluctant or hostile interviewees
- Managing conflicting information
- Dealing with information overload
- Cultural and language considerations
- Executive and senior management interviews
- Subject matter expert consultations
- Whistleblower and sensitive situation interviews
- Group interviews and focus discussions
Unit 4: Evidence Gathering Fundamentals
Evidence Types and Characteristics- Physical, documentary, and electronic evidence
- Direct vs indirect evidence
- Testimonial evidence considerations
- Analytical evidence and data analysis
- Inspection and observation methods
- Confirmation and corroboration procedures
- Reperformance and recalculation techniques
- Sampling methodologies and applications
Unit 5: Evidence Evaluation and Documentation
Evidence Assessment- Evaluating evidence sufficiency and appropriateness
- Assessing evidence reliability and credibility
- Identifying evidence contradictions and inconsistencies
- Applying professional skepticism
- Workpaper preparation and organization
- Interview note-taking and documentation
- Evidence cross-referencing and indexing
- Maintaining evidence integrity and chain of custody
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