Learn how auditors obtain reliable information by structuring interviews around key areas of inquiry and distinguishing between perspective and fact. It also explains how referrals, interviewee understanding, and tone contribute to productive, unbiased information gathering.
This lesson is a preview from Graduate School USA's Interviewing Techniques for Auditors Course.
Conducting an audit interview requires balancing structure, communication skills, and an understanding of how people share information. This section explores how auditors gather perspective, facts, and referrals while maintaining neutrality and building rapport with interviewees.
- Is limited to 3-4 areas of inquiry
- Is 45 minutes to 1½ hours in duration
- Is a collaborative effort (not adversarial)
Has the potential to obtain four items:
Verbal information
- Perspective
- Facts
Referrals to
- Documents
- People
Obtaining Perspective and Facts
Probably the most fundamental distinction that can be made between kinds of data is between views (perspectives) and facts.
- Perspective (opinions): A belief, conclusion, or opinion held with confidence but not substantiated by positive knowledge or proof.
- Fact: That which is reality or actual truth. A thing that has actually happened. Something presented as objectively real. Something having demonstrable existence. Something that has been objectively verified.
Why Interview to Obtain Perspective?
Some reasons why auditors might obtain and use perspective as evidence for their findings.
- To assess customer satisfaction with an agency’s service, particularly regarding quality and timeliness.
- To obtain customer views about how well a program meets their needs.
- To obtain perceptions of agency staff members and management about the workload of staff members.
- To obtain perceptions of citizens about how safe they feel in their neighborhood.
- To obtain the views of responsible auditee managers about audit findings: suitability of criteria, validity of the condition, nature and extent of the effect, reasons for the condition (good and/or poor performance), and appropriate corrective action.
Can We Interview to Obtain Facts?
Example cases where auditors might obtain testimony to establish a fact (or as close as an auditor can get to establishing the facts of a matter).
- To obtain personal knowledge of a situation where only the person has knowledge of the particulars.
- To learn the reasons for employee resignations
- To obtain support for the “cause” finding element with regard to why management did or did not take certain actions (only management knows)
What Presumptions Can We Make About the Reliability of Evidence?
- Testimonial evidence obtained under conditions where persons may speak freely is generally more reliable than evidence obtained under circumstances in which the person may be intimidated. (par 8.104d)
- Testimonial evidence obtained from an individual who is not biased and has direct knowledge about the area is generally more reliable than testimonial evidence obtained from an individual who is biased or has indirect or partial knowledge about the area. (par 8.104e)
- Evidence obtained from a knowledgeable, credible, and unbiased third party is generally more reliable than testimonial evidence obtained from management of the audited organization or others who have a direct interest in the audited entity. (par 8.104f)
- Testimonial evidence may be useful in interpreting or corroborating documentary or physical information. Documentary evidence may be used to help verify, support, or challenge testimonial evidence. (par 8.105)
Obtaining Referrals to Documents and People
The interview can be a source for identifying and gaining access to information of two types: documents and knowledgeable people.
Referarals to Documents
- Requests for documentation should be frequent in interviews. Notes should be made as the interview progresses as to what the interviewee described as available documentation so that request for it can be summarized at the end of the interview.
- The individual or individuals being interviewed may be able to identify the source of documentation already identified as being needed by the audit plan.
- The individual or individuals being interviewed may be able to identify documentation that will support and clarify what they provide verbally. Because documentation carries more weight than verbal evidence, the auditor should always be poised to ask for documents that illustrate what the interviewee is describing.
Referrals to Knowledgeable People
Interviewees can often guide auditors to other people who can add to what the interviewee provided, or who can provide additional information.
Auditors should always be prepared with a variation of the following question: “Who else can provide information on …”
- What was just covered in the interview
- Information the auditor identified in advance of the interview for which a source is needed
Two Important Aspects of Effective Interviewing
Obtaining essential information in an interview depends on the use of good interviewing skills. Like most of the skills used in auditing, these skills are ones that must be learned and practiced.
Before learning and practicing those techniques, however, it is important to discuss the significance of two particular aspects of interviewing: understanding the interviewee at the time of the interview and using a neutral tone.
Understanding the Interviewee
Most interviewees are somewhat apprehensive about a visit from an auditor. Understanding the interviewee’s emotional condition, especially any negative attitude they may have about auditing and auditors, is key to proceeding with the interview process. While some people may be O.K. with being interviewed, auditors must be alert to those who are not. In those situations, they must diffuse the situation to the extent possible by saying something like the following:
“Nobody likes to have his/her schedule disrupted by auditors coming in and asking a lot of questions about his/her operations. I understand how you might feel that way.”
Give the interviewee the opportunity to “vent” or make any statement he/she wants. If he/she does, just acknowledge his/her comments by paraphrasing (as covered in a later module) or by simply saying something like, “I understand.” Then add something similar to the following: “So that I don’t take any more time than necessary, may we begin?”
The important thing is to make the auditee feel heard and understood by acknowledging anything they wish to express before beginning the interview.
Using a Neutral Tone
The tone the auditor sets and the approach used in interviewing can be as important as any other factor to the success of an interview (things like researching background information or preparing well-thought-out questions).
Start with some “small talk” NOT directly related to the subject of the interview, about anything that seems appropriate (a previous conversation, pictures or memorabilia in the office, how long the person has been in the job, and so on). Be as “matter of fact” as possible.
