Interviewing Techniques for Auditors Course
IDAUDT7012

Module 1: Overview

• Understand the purpose and value of audit interviews in collecting evidence
• Differentiate between testimonial, documentary, and physical evidence
• Explore the strengths and limitations of testimonial evidence
• Learn how interviews can elicit both perspectives and facts
• Identify the role of tone, neutrality, and empathy in interview success

Module 2: Ingredients of Effective Interviews

• Practice different questioning styles: open, closed, probing, and leading
• Develop paraphrasing skills to reinforce understanding and gather more detail
• Strengthen active listening abilities using verbal and non-verbal cues
• Recognize how non-verbal communication shapes interview outcomes
• Learn note-taking techniques: narrative, graphics, and abbreviations

Module 3: How It Works

• Apply a structured, eight-step audit interview model
• Plan and schedule interviews, define objectives, and arrange logistics
• Follow a systematic questioning and response process
• Review and document interview findings effectively in post-interview steps

Module 4: Conducting the Interview

• Conduct interviews using real-world audit scenarios
• Build interview plans based on three key areas of inquiry
• Utilize audit interview worksheets for consistency
• Demonstrate questioning, paraphrasing, and summarizing techniques

Module 5: Team Interviews

• Understand the benefits and challenges of team-based audit interviews
• Use team roles effectively: questioner, recorder, and facilitator
• Practice team coordination and role division for optimal outcomes
• Plan and execute interviews collaboratively with audit partners