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Interviewing Techniques for Effective Audits

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Date(s): Jul 23, 2018 - Jul 24, 2018
Time: 8:30AM - 5:00PM
Registration Fee: $429.00
Cancellation Date: Jul 16, 2018
Location: JOHN M. KEEL LEARNING CENTER
City: Austin

Course Description

In this two-day session, attendees will learn how to encourage people to share information, manage conversational flow, pay attention and respond to behavioral clues, capture details and insights provided by the interviewee, and incorporate interview results into an overall audit approach. We will explore and practice interview techniques that will allow attendees to more effectively obtain the truth, detect lies and deception, and gain valuable knowledge throughout the audit process. This highly interactive class includes lecture, class discussion, small group activities, and role-playing.


Potential CPE Credits: 16.0
Govt Hours: This class meets 16.0 hours of the 24-hour requirement for governmental CPE under Government Auditing Standards (yellow book), in most cases.
Technical Hours: This class meets 16.0 CPE credits of technical training in compliance with Texas Admin. Code Rule 523.102.

Instruction Type: Classroom
Experience Level: ALL
Category: Auditing

Course Objectives

Upon completion of this course, participants will be able to:

  • Understand the critical role of interviewing in the audit process
  • Utilize effective interviewing techniques in the audit approach
  • Conduct interviews that effectively collect valuable knowledge

Course Outline

1. Overview of Interviewing in the Context of Internal Auditing
  • interviewing as an essential skill
  • types of audit evidence
  • an interview is not an interrogation

2. Planning and Preparation
  • establishing your objectives
  • to script or not to script?
  • roles and responsibilities
  • conversational styles
  • verbal and non-verbal dimensions
  • types of questions
  • listening skills
  • questioning skills
  • ways of documenting answers

3. Preparing and Managing the Interviewee
  • introductions and establishing rapport
  • laying a foundation for understanding and trust
  • establishing a professional conversation
  • managing interviewee expectations

4. Executing the Interview Itself
  • asking your planned questions
  • improvising follow-up questions
  • listening to what is said AND what is not said
  • observing behavioral clues
  • taking notes, making recordings

  • special considerations: translators, escorts, group interviews

5. Documenting the Interview
  • making time to document
  • independent versus collaborative records
  • sharing notes with the interviewee

6. Follow-up to Interviews
  • round two interviewing
  • interviewing other parties
  • designing audit testing to corroborate information


Prerequisites

No prerequisites required.

Instructors

Kathleen Crawford

Kathleen Crawford is a Senior Consultant for MIS Training Institute. She has more than 25 years' experience in internal audit and fraud investigation. Ms. Crawford is a consultant, specializing in assurance, investigative and advisory projects. Previously, she was an Internal Auditor for Vinfen Corporation, a private, nonprofit human services organization. There she assisted management in the standardizing operations, developing policies and procedures and improving processes. Ms. Crawford also investigated suspected financial crimes, collecting evidence to support successful prosecution and recovery of assets. She created unique methodology to detect and document fraud while complying with unique requirements of MA and CT human services regulations.

Ms. Crawford began her career as a bank auditor, first with Bank of New England, then Eastern Bank and State Street Bank. In all three institutions, she was responsible for both internal audits and fraud investigations. Ms. Crawford holds an MBA from the University of Phoenix, attended Babson College Graduate School of Business, and holds a BA in English from Boston College. A member of the Institute of Internal Auditors, she is a past President of the Greater Boston Chapter of the IIA. She is also a member of the Association of Certified Fraud Examiners and the Association for Talent Development. Ms. Crawford serves as Treasurer of the Board of Trustees of the Foxborough Regional Charter School and its foundation, Friends of FRCS. She is also Chair of Vinfen Corporation's Family Advisory Council, a group that consults on issues important to persons with intellectual and developmental disabilities.


Additional Information

TAC Rule 523.142(g) requires the CPE Sponsor to monitor individual attendance and assign the correct number of CPE credits. Participants will be asked to document their time of arrival and departure in compliance with this Rule. Additionally, attendance will be monitored throughout the day and CPE certificates will reflect actual attendance of each participant.

If you are making travel plans to come to Austin, we recommend making "refundable" air and hotel reservations or waiting until 14 days before the class to actually book your reservations. Courses are occasionally canceled or rescheduled due to low enrollment. We determine whether a course has enough participants 16 days prior to the course date. If we cancel or reschedule, we will email the participant and his or her billing contact no later than 14 days before the original class date.

The course coordinator will contact you with parking information. Handicapped parking is free at the meters around the downtown area.

Vending machines with Coca-Cola products and various snack items are available. There is also a refrigerator and microwave in our coffee bar area. Feel free to bring in your own drinks and food if you prefer.

You might want to bring a light sweater or jacket, as room temperatures vary.

To see answers to our Frequently Asked Questions, visit http://www.sao.texas.gov/training/faq.html.


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