Interviewing Skills for Government Auditors

Interviewing Skills for Government Auditors
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Price: $89.99
Credits: 8
Prerequisite: N/A
Level: Intermediate
Model: LH05
Author: Leita Hart-Fanta
Average Rating: Not Rated
Fields of study: Auditing (Governmental)
Format: PDF

Interviewing is one of the auditor’s most common tasks, but it is also a vital part of a successful 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. The AICPA’s SAS 99 and the GAO Performance Audit requirements under GAGAS for detecting fraud are also covered.




  •     Distinguish between an interrogation and a facilitated interview
  •     Discuss the need to have a productive, friendly relationship with the client
  •     Identify the competencies of a good interviewer
  •     Indicate behaviors that are not conducive to a positive interview
  •     Assess the error the interviewer makes to ruin safety with the client
  •     Describe concepts that can help the auditor maintain a trustful, pleasant relationship with the client
  •     Differentiate between body language cues


  •     Distinguish between an open-ended and close-ended question
  •     Apply guidelines regarding how to respond to an interviewee’s question
  •     Classify evidence into one of three types
  •     Repeat terminology applied to evidence in the standards
  •     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
  •     Estimate the time it will take to complete the phases of an interview
  •     Evaluate the pros and cons of various styles of conducting interviews
  •     Cite the steps of conducting an interview
  •     Identify negative listening behaviors


  •     Classify interview documentation into one of five working paper elements
  •     Describe ways to keep the interview on track
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