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Interviewing Techniques for Auditors: Eliciting Information


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  CPE Credit: 16
Course Level: Basic
Prerequisite: None


 

Gathering information from employee interviews is an integral part of the audit process, but getting to the truth requires more than simple questions. Learn significantly more about a company when you conduct interviews that probe more deeply, follow up on signs of potential deception and politely — but firmly — pursue evasiveness.

This two-day, instructor-led course will show you how to conduct more effective interviews during an audit in order to successfully obtain the truth and detect lies and deception.

 

Upcoming Courses 

Boston, MA | October 2-3, 2014 

 

You Will Learn How To:  

Build effective interviews into audits 

Formulate questions that will elicit informative responses 

Foster rapport with interviewees 

Analyze how your body language affects communication with the interviewee 


Who Should Attend:  

Forensic and management accountants, accounts payable and financial analysts

Internal and external auditors, CPAs and CAs

Certified Fraud Examiners and other anti-fraud professionals

Fees 
Members: $695
Non-Members: $845
  

CPE Credit 
16

 

Field of Study
Communications 

 

Course Level
Basic 

 

Prerequisite
None 

  
Advanced Preparation 

None

  

Delivery Method 

Group-Live
  

  Day One  
7:30-8:00 a.m.   Registration & Continental Breakfast   
8:00-9:20 a.m. 

Introduction 

This class is not just about responding to regulations and standards but refining your soft skills set. We’re going to get away from the checklists and standard audit procedures and enhance our skills of communicating with people in order to collect information valuable to our engagements.

9:20-9:35 a.m.  Break 
9:35-10:55 a.m. 

Planning the Interview 

Interviewing is an art and here we talk about getting well prepared from selecting the right person on the audit team to perform a particular interview to how you adjust the interview for gender, position, cultural influences, value systems and other attributes.

10:55-11:10 a.m.  Break  
11:10 a.m.-12:30 p.m. 

Fundamentals of Eliciting Information 

Here we focus on improving our ability to develop rapport with people of varying status, gender, and many other factors that will influence how quickly someone will feel comfortable talking with you. Then, we turn the focus to you and your body language. Explore the importance of the messages you send with expressions and gestures and how to control them.

12:30-1:30 p.m.  Group Lunch  
1:30-2:50 p.m. 

Dealing with Difficult People 

We have all dealt with them. People who are confrontational, evasive, vague, uncooperative, defensive, or exhibit other behaviors that challenge us and our audit process need to be handled with special care. Learn how to break down the barriers others set up intentionally or unintentionally.

2:50-3:05 p.m.  Break  
3:05-4:25 p.m.  

Internal vs. External Auditors 

There are advantages and disadvantages of being inside the company compared to being an outsider. How does this affect the interview process, and how do you leverage the advantages for the most productivity in your information seeking interviews?

 

 

  Day Two 
7:30-8:00 a.m.   Continental Breakfast   
8:00-9:20 a.m. 

Applying Professional Skepticism During the Interview 

When do you have enough information and how do you know the level of honesty. Learn to size up the interviewees answers and redirect the interview when necessary. Whether the client is hiding something or does not want to admit not knowing the answer, either situation presents a chance for you to use top notch interview skills.

9:20-9:35 a.m.  Break  
9:35-10:55 a.m. 

Developing Valuable Questions on the Fly 

Interviews can be unpredictable because you’re dealing with people. You need to be able to spontaneously ask questions to explore issues that surface during an interview that you were formerly unaware of or did not see coming. Gain tips during this session to think quickly while maintaining control of the interview.

10:55-11:10 a.m.  Break  
11:10 a.m.-12:30 p.m. 

Preparing for the Unexpected 

How will you handle an employee who makes fraud allegations during an audit interview? What if fraud is suspected after looking at documents and financials but before most of the interviews? During this session, we focus on being able to change the direction of the interview or deal with serious issues of a legal or human resources nature.

12:30-1:30 p.m.  Group Lunch  
1:30-2:50 p.m. 

Documenting and Reviewing the Interview 

Now we discuss the post interview phase and transferring information into written form along with combining interview information with documentary evidence. Additionally, we’ll highlight typical problems when reviewing workpapers. How can you tell if other audit team members asked the right questions? You will learn how to suggest better follow up questions.

2:50-3:05 p.m.  Break  
3:05-4:25 p.m.  

Practical Problem 

We have explored seeking information during the audit process in order to build evidence that will support our audit finding and the regulations we operate under. Now the principles and techniques you’ve learned will come to life as you see how they can be applied to a specific challenge.

Event Cancellation Policy 

Our cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc. you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a $100 administrative fee. No refunds or credits will be given for cancellations received on or after the start date of the event. Those who do not cancel and do not attend are responsible for the full registration fee.

 

Satisfaction Guarantee 

ACFE seminars are unmatched in scope and effectiveness and backed by our unconditional satisfaction guarantee. If you attend an ACFE event and are not completely satisfied, please contact an ACFE Member Services Representative at MemberServices@ACFE.com or call (800) 245-3321 / +1 (512) 478-9000.

 

NASBA CPEThe Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org 
 

 

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