How It Works: The Audit Interview Model

The percentage of usable data collected in an interview can be increased by following a “systems” approach. A systems approach divides the interview process into its three major activities: preinterview activity, the interview, and post-interview activity. Each activity contains a series of steps and tasks intended to achieve various objectives. 

Audit interviews follow a structured, step-by-step process designed to gather reliable information, build rapport, and support the development of well-supported findings. The following eight steps outline the full interview lifecycle, from early preparation through post-interview activities.

Step 1: Background Information

Before the interview begins, auditors gather essential context to understand the environment they are entering. This includes reviewing:

• Agency information
• The audit: its purpose, scope, and rationale
• The interviewee’s role and relevance

Step 2: Interview Objectives

Auditors determine what the interview must achieve and prepare accordingly. Key actions include:

• Determining desired outcomes
• Preparing key questions
• Reviewing questions with a supervisor

Step 3: Arranging the Interview

Logistics and planning help ensure a smooth interview experience.
This step includes:

• Scheduling the interview
• Briefing the interviewee
• Verifying the interviewee’s background
• Making any additional administrative or logistical decisions

Step 4: Getting Started

At the interview itself, auditors set the stage for a productive discussion. This includes:

• Sizing up the physical conditions of the setting
• Sizing up the individual being interviewed
• Initiating the dialogue

Step 5: Introductions and Statement of Purpose

The auditor begins the formal portion of the interview by establishing clarity and rapport. This step includes:

• Introducing oneself and the audit team
• Explaining the role in the audit
• Stating the audit objectives
• Explaining the purpose of the interview
• Describing the desired outcome
• Sharing the anticipated time frame

Step 6: The Question and Answer Process

Each area of inquiry is addressed methodically to gather accurate information. For each topic area, the auditor should:

• Ask open-ended questions
• Paraphrase the interviewee’s response
• Ask follow-up questions as needed
• Summarize what was learned
• Proceed to the next area

Step 7: Summary and Close

To end the interview professionally and ensure nothing is missed, auditors:

• Summarize the information shared
• Explain what happens next in the audit
• Leave the door open for follow-up
• Arrange to obtain documents or referral contact information
• Ask if there are any final questions
• Thank the interviewee

Step 8: Post-Interview Activities

After the interview, auditors complete the steps needed to integrate the information into the audit work. These activities include:

• Reviewing documents obtained during the interview
• Identifying referrals to follow up on
• Conducting a team debriefing
• Completing the interview write-up

Arranging the Interview

Schedule the Interview (the pre-interview telephone conversation)

• Time
• Date
• Location
• Who will be present (including titles, roles)

Brief the Interviewee

• Background information regarding the audit
• Purpose of the interview
• Desired outcomes
• Need for privacy
• Projected length of time of the interview

Verify Background Information on the Interviewee

• Title
• Scope of responsibilities
• Time in agency

Obtain other helpful information

• Develop rapport
• Other decisions
• Who should be there
• What to bring
• What to send

Getting Started

Size up the physical conditions

• Privacy
• Lack of distractions

Size up the individual/participants

• Open, friendly
• Cool, distant
• Apprehensive, nervous
• Hostile

Initiate the dialogue

• “Small Talk” & ice breaking conversation?
• Get right down to business?
• Spend extra time dealing with questions or concerns?

The Questioning Process

Introductions and Statement of Purpose

• Give name, title
• Introduce team members
• Explain your role in the Audit
• Explain purpose, objectives of the audit
• State objectives of the interview (areas of inquiry)
• State the desired outcomes (perspective, documents, referrals, facts)
• State the anticipated time frame of the interview

The Question-and-Answer Process

• Ask open-ended questions: “Describe/explain for me...”
• Paraphrase responses: “So you think/feel...”
• Follow-up questions: “Tell me more about...”
• Summarize: “So, in summary...”

Summary and Close

• Briefly summarize information
• Explain what happens next in the audit
• Leave the door open for follow-up contact
• Arrange to obtain documents/referral phone numbers, etc.
• “Any final questions...? Thank you.”

Post-Interview Tasks

• Review documents obtained in the interview
• Identify referrals
• Conduct debriefing
• Comple an interview write-up