Audit Interviewing 4 29 2005

Audit Interviewing: 

1 Audit Interviewing Presented by David B. Crawford , CIA, CCSA, CPA Justina A. Crawford, MA, BME

Topics: 

2 Topics Why Conduct Interviews The Interview Process Interview Best (and Worst) Practices Summary

Audit Procedures: 

3 Audit Procedures Observation Inquiry (Interview) Examination Reprocessing Analysis

Why Conduct Interviews: 

4 Why Conduct Interviews Gather information Determine opinions Validate previously acquired information

Interview Process : 

5 Interview Process Pre-interview Conducting the interview Post-interview

Pre-Interview Steps: 

6 Pre-Interview Steps Determine goal of interview Determine interviewee Gather all available background info Allot sufficient time for the process Plan an appropriate environment Develop a set of basic questions Final review of preparation step information just prior to interview

Slide 7: 

7 Mind Mapping A technique for presenting individual or group knowledge graphically Concepts and links are labeled and categorized Useful in: Brainstorming Communication Design Assessment of understanding Interviewing

Mind Mapping: 

Mind Mapping The Audience You The Venue Topic Background Who are they? Who is the decision maker? How influential? Why are the there? Personal motives Business motives How many? Preparation Appearence Delivery Environment Visability Aircon Size Facilities Logistics Parking Seating Materials (HO,s tec) Equipment Why this topic? Is there a sponsor? Type Practical Motivational Proceedural Theoretical How important? Personally Organisationally How frequent? One-off Multiple Resources available Money People Materials Effective Presentation Outline Ver. 2 12/09/96

Ishikawa or Fishbone Diagram: 

Ishikawa or Fishbone Diagram

Potential Interview Goal: 

10 Potential Interview Goal Determine criteria Document process Obtain specific facts Establish operating environment Team building

Gather Available Data: 

11 Gather Available Data Permanent files Manuals and other written documentation Organization charts Job descriptions Risk assessment

Allot Sufficient Time: 

12 Allot Sufficient Time Pre interview - 20 to 30 minutes Interview – 20 to 30 minutes Post interview - 15 to 30 minutes

Plan an Appropriate Environment: 

13 Plan an Appropriate Environment Privacy Limiting Distractions Comfort

Plan Basic Questions: 

14 Plan Basic Questions Up to six broad-based preplanned questions Preplanned questions constructed to open communication link about a certain subject Too many preplanned questions take spontaneity out of the interview Mind Mapping the Interview Exercise

Conducting the Interview Steps: 

15 Conducting the Interview Steps Rapport building Introduction Core Confirmation Closing

Rapport Building & Introduction: 

16 Rapport Building & Introduction Build a bridge Establish the goal of the interview so that the interviewee is focused Ask an introductory question about a topic with which the interviewee is familiar

Core : 

17 Core Control the interview Listen effectively Ask preplanned questions Ask questions that are generated by answers giving to preplanned questions Answer questions directed at you Provide general information that will further the interview process

Control the Interview: 

18 Control the Interview Interview when you are at your best Establish a max time to spend on an interview Continually assess needs covered against time left Do not follow “ rabbit trails ” Do not schedule back-to-back interviews

Which Listener Type Are You?: 

19 Which Listener Type Are You? Effective Faker Continual Talker Critic In A Hurry or TOO Busy Finish the Sentence Done One Better Bored Interruptions Are Normal

How to Be an Effective Listener: 

20 How to Be an Effective Listener Develop a realistic attitude about the impact of listening on your work performance Become familiar with common listening barriers and effective listening techniques Work continuously at refining your listening skills

Barriers to Good Listening (1 of 2) : 

21 Barriers to Good Listening (1 of 2) Inappropriate attitude about listening Failure to work at listening Failure to give full attention to speaker Failure to recognize nonverbal & emotional clues Failure to recognize facts & details Conflicting nonverbal clues Closed mind

Barriers to Good Listening (2 of 2): 

22 Barriers to Good Listening (2 of 2) Urge to interrupt and/or debate Failure to control emotions Allow status to interfere Failure to put speaker at ease Organizational barriers Environmental distractions Content-related barriers Speaker-related barriers

Impact of Poor Listening on the Interviewer: 

23 Impact of Poor Listening on the Interviewer Misunderstanding Rework Low morale Negative career impact

Confirmation: 

24 Confirmation Offer the interviewee an opportunity to confirm your understanding of the key information you have obtained Inform the interviewee that you will provide a write-up of the interview for review and possible initials

Closing: 

25 Closing Ask for permission to talk again if necessary Tell the interviewee what will happen next if applicable Thank the interviewee for their time

Post-Interview Steps: 

26 Post-Interview Steps Consolidate and organize the information received in the interview Self-assess the interview process Conduct follow-up to clear questions and/or obtain validation of consolidated and organized information

Self-Assessment of Interview Process: 

27 Self-Assessment of Interview Process Did I use effective LISTENING skills? Did I establish rapport? Did I explain the interview goal? Was my introductory question about an area with which the interviewee was familiar? Did my preplanned questions provide an opportunity to ask specific questions?

Best & Worst Practices: 

28 Best & Worst Practices Did I receive enough information to achieve the goal of the interview? Did I answer all questions from the interviewee? Did I confirm the key information I received? Self-Assessment of Interview Process Exercise

Summary: 

29 Summary Plan! Plan! Plan! Control the interview Confirm the information received Self-Assess the process

FOR MORE INFO: 

30 FOR MORE INFO The Institute of Internal Auditors : www.theiia.org