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Session Objectives
Discuss why interviews are important to the audit process Identify barriers to a successful interview Provide examples of how understanding communication and relationship building skills are critical for success
Provide the steps of an interview Determine how to gather valuable interview information Provide interview tips/lessons learned to improve the opportunity for a successful interview
Introductions
Organization,
you do?
What
Art of Communication
Send
Receive
Uncertainty
Relationship Schedule/work load Environment
Attitude
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Barriers (continued)
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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Barriers (continued)
Preparation/planning Knowledge Confidence/nervousness
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AUDITORS
ARE THE ONES THAT GO IN AFTER THE BATTLE HAS BEEN FOUGHT AND BAYONET THE WOUNDED!
form into groups of 3-5 and discuss awkward, bad or hostile interview(s) you or someone on your audit team has experienced a group member to list the top 1-3 tough/non-successful interviews to share with the group
Select
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Comfortable meeting
Trust
Respect
Efficient
Effective
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_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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on time active listening that you have prepared more talk less
Perform Listen
Demonstrate Keep
the meeting time to a minimize & mention the need to follow-up by telephone, email or 2nd interview
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Review their area info (e.g. vision, mission, performance measures, other, etc.)
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form into groups of 3-5 and discuss steps you take to plan for an audit interview
Select
a group member to list the top 2-5 planning tips to share with the group
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_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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Planning Interviews
Review
the areas web site if available key staff through the organizational chart prior audit reports
reports
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Interview Steps
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Chapter 10
Audit Evidence and Working Papers
Copyright: Internal Auditing: Assurance and Consulting Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701-4201 U.S.A.
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Understand what it means to gather and appropriately evaluate sufficient appropriate audit evidence. Know the manual procedures used by internal auditors to gather audit evidence. Be familiar with selected computerassisted audit techniques, including generalized audit software. Understand the importance of wellprepared audit working papers.
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Exhibit 10-1
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Exhibit 10-2
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Exhibit 10-3
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Exhibit 10-4
Analytical Reviews
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Audit Workpapers
Document as you do the work Write complete and coherent workpapers Use the format that is used by the audit group you are working with Make sure you include audit evidence so someone can re-perform your steps Automated workpaper systems versus word/excel workpapers
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Quote - Risk
Behold the turtle. He makes progress only when he sticks his neck out.
----- James Bryant Conant
Educator, diplomat & chemist (1893 1978)
_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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Each
After
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_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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One
person serves as the interviewer & the other the interviewee (select a business related area for the subject)
the 1st interview
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Conduct
the interview is complete make notes for future review roles & conduct the interview
Switch
After
the 2nd interview is complete make notes for future review the notes of each person & list 2-5 things you learned from the exercise
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Review
_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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Problem Solving
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5 Introduction & Statement of Purpose _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
Copyright Graduate School
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6 Question & Answer Process _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
Copyright Graduate School
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_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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Gathering Information
_____________________________
_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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Gathering Information
Receive
sufficient evidence to support conclusions that the evidence is appropriate that the process is working as identified in the preliminary risk assessment/planning process
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Determine Validate
form into groups of 3-5 and discuss great/effective interview(s) you or someone on your team has experienced a group member to list the top 1-3 interviews tips identified that you want to share with the group
Select
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Is It Working?
YOU IDIOT!
NO
YES
Youre in Trouble!
YES
NO
NO
Hide It
NO
Yes
NO PROBLEM!
Tips/Lessons Learned
Be Prepared Smile (unless the situation dictates a more serious expression) Ask easy questions first Demonstrate active listening
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Tips/Lessons Learned
_____________________________
_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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_____________________________
_____________________________ _____________________________ _____________________________ _____________________________ _____________________________
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the business partners language a note taker for most important interviews up significant items for follow-
Identify List
information provided
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open-ended questions
the most difficult and/or controversial questions at the end of the interview some of the questions in the agenda to build trust
Include
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Conclude
Keep
on the significant aspects of the interview the interviews to an hour maximum (30 minutes best)
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List
Send
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Be Be
on time
flexible
Ask
follow-up questions
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interpersonal skill training Myers-Briggs Personality Type Indicator ___________________________ ___________________________ ___________________________ ___________________________ ___________________________
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Reference Materials/Resources
Internal Auditing: Assurance & Consulting Services Second Edition IIA Research Foundation Reding, PhD, CIA, CPA, CMA, Sobel, CIA, CPA, Anderson, PhD, CIA, CCSA, CGAP, CCEP, Head, CIA, CPA, CMA, CBA, CISA, Ramamoorti, PhD, CIA, CPA, CFE, CFSA, CGAP, Salamasick, CIA, CISA, CSP, Riddle, MA
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International Professional Practices Framework (IPPF) http://www.theiia.org/guidance/standards -and-guidance/ Government Auditing Standards (GAGAS) - http://gao.gov/govaud/ybk01.htm Sawyers Words of Wisdom IIA Research Foundation - Lawrence B. Sawyer, JD, CIA, PA
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Sawyers Internal Auditing 5th Edition IIA Research Foundation - Sawyer, JD, CIA, PA, Dittenhofer, Ph.D., CIA, Scheiner, Ph.D., Makosz, CA Audit Planning: A Risk-Based Approach K.H. Spencer Pickett Internal Auditing: A Guide for the New Auditor, 2nd Edition - IIA Research Foundation David Galloway, CPA
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Tools and Techniques for Audit Interviewing Mid-America Intergovernmental Audit Forum http://www.auditforum.org/speaker%20presen tations/mamiaf/mamiaf%2005%202006/riggs. pdf
Situational Interviewing Samuel D. Land, III, MBA, CIA IIA Chattanooga, TN Chapter http://www.google.com/search?sourceid=navcli ent&aq=0&oq=situational+interviewing&ie=UT F8&rlz=1T4DKUS_enUS315US316&q=situational +interviewing
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Easing Into Interviews: Effective Interview Techniques Can help Set a Cooperative Tone for Audit Engagements Internal Auditor Magazine - October 2005 Paula Whatley http://findarticles.com/p/articles/mi_m41 53/is_5_62/ai_n15756368/pg_3/?tag=co ntent;col1 The Internal Auditing Pocket Guide: Preparing, Performing, Reporting & Follow-up Second Edition J. P. Russell
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More Balls Than Hands Juggling Your Way to Success By Learning to Love Your Mistakes Michael J. Gelb Personal Productivity Tips and Tools for Daily Success Development Dimensions International, Inc. The Personal Efficiency Program Third Edition How to Get Organized to Do More Work in Less Time Kerry Glesson
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Organizing from the Inside Out - The Foolproof System for Organizing Your Home, Your Office, and Your Life Julie Morgenstern 201 Ways to Manage Your Time Better - A Quick Tip Survival Guide - Alan Axelrod & Jim Holtje Fast Track - How to Gain and Keep Momentum Roger Fritz
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Time Management for Dummies Jeffrey J. Mayer Leverage Your Time Balance Your Life John Ingram Walker, M.D.
Fastread Time Management Get Organized and Accomplish More in Less Time Lesley Bolton
Attitude: The Choice Is Yours Michele Matt Yanna
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Management for Productivity Third Edition John R. Schermerhorn, Jr. The Seven Habits of Highly Effective People Powerful Lessons in Personal Change Stephen R. Covey 21 Personal Success Strategies for An Ever-Changing Business World Karl Schoemer
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Getting Things Done The Art of StressFree Productivity David Allen Sticking to It The Art of Adherence Lee J. Colan
Forget for Success Walking Away from Outdated, Counterproductive Beliefs and People Practices Eric Harvey and Steve Ventura
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Passionate People Produce - Rekindle Your Passion and Creativity Charles Kovess Aligned Thinking - Make Every Moment Count Jim Steffen
The Lean Six Sigma Pocket Toolbook A Quick Reference Guide to Nearly 100 Tools for Improving Process Quality, Speed, and Complexity - Michael L. George, David Rowlands, Mark Price, John Maxey
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10 Minute Guide to Business Communications Raymond M. Olderman How to Be a More Effective Communicator Finding Your Role and Boosting Your Confidence in Group Situations Deborah Shouse Communication Miracles at Work Effective Tools and Tips for Getting the Most From Your Work Relationship Matthew Gilbert
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How to Be a Great Communicator - In Person, on Paper, and on the Podium The Complete System for Communicating Effectively in Business and in Life - Nido R. Qubein How to Get Your Point Across in 30 Seconds - or Less - Milo O. Frank
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Communicating in Groups and Teams Sharing Leadership Third Edition - Gay Lumsden & Donald Lumsden 50 One-Minute Tips to Better Communication A Wealth of Business Communication Ideas A Practical Guide to Better Meetings, Memos and Business Presentations Phillip E. Bozek, Ph.D.
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Communicating Effectively - Write, Speak, and Present with Authority - Garry Keanz Instant Rapport - Instant Charisma, Instant Chemistry, Instant Intimacy....... Michael Brooks Powerful Communication Skills - How to Communicate with Confidence - Colleen McKenna
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The Definitive Book of Body Language The Hidden Meaning Behind People's Gestures & Expressions - Allan & Barbara Pease Body Language at Work - Read the Signs and Make the Right Moves - Peter Clayton Strictly Business Body Language - Using Nonverbal Communication for Power and Success - Jan Latiolais-Hargrave
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The Hard Truth About Soft Skills Workplace Lessons Smart People Wish They'd Learned Sooner - Peggy Klaus People Skills - How to Assert Yourself, Listen to Others & Resolve Conflicts Robert Bolton, PH. D. Click - Ten Truths for Building Extraordinary Relationships - George C. Fraser
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Measuring Performance Using New Metrics to Deploy Strategy and Improve Performance Dr. Bob Frost Ready Set Goal! Choose Your Goals, Stay Motivated, Attract Success Wendy Buckingham Goal Setting Susan B. Wilson
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Performance Measurement Getting Results by Harry Hatry Performance Auditing: A Measurement Approach by Ronell B. Raaum, CGAP, CGFM, & Stephen L. Morgan, CIA, CFE, CGAP, CGFM A Balanced Scorecard Framework for Internal Auditing Departments IIA Mark L. Frigo
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Unleashing Business Creativity...to empower your clients Bill Peter The Creative Gap Managing Ideas for Profit Simon Majaro Six Thinking Hats Edward De Bono Creativity in Business A Practical Guide for Creative Thinking Carol Kinsey Goman, Ph.D.
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Dont Sweat The Small Stuff at Work Simple Ways to Minimize Stress and Conflict While Bringing Out the Best in Yourself and Others Richard Carlson, Ph.D. Reducing Stress DK Essential Managers Tim Hindle
Risk Taking Learning to Manage Risk More Effectively Herbert S. Kindler, Ph.D.
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Mind Maps at Work - How To Be the Best at Your Job and Still Have Time to Play Tony Buzan MindManager for Dummies Hugh Cameron & Roger Voight, PhD Mindmapping - Your Personal Guide to Exploring Creativity
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The Mind Map Book - How to Use Radiant Thinking to Maximize Your Brain's Untapped Potential Tony Buzan with Barry Buzan Rapid Problem Solving with Post-it Notes David Straker Strategic Thinking - A Step-By-Step Approach to Strategy - Simon Wootton & Terry Horne
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Closing Thought - #1
"I've missed more than 9,000 shots in my career. I've lost almost 300 games. 26 times I've been trusted to take the game winning shot and missed. I've failed over and over and over again in my life and that is why I succeed.
- Michael Jordan
What we think or what we know or what we believe is, in the end, of little consequence. The only consequence is What we do.
---- John
Ruskin
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