Interviewing Techniques for Auditors Philip E. Flora, CIA, CISA, CFE, CCSA July 20, 2010 July 20, 2010 Special thanks to Mark Salamasick Special thanks to Mark Salamasick for sharing slides to be used in this presentation for sharing slides to be used in this presentation
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Interviewing Techniques for Auditors Philip E. Flora, CIA, CISA, CFE, CCSA July 20, 2010 Special thanks to Mark Salamasick for sharing slides to be used.
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Interviewing Techniques for Auditors
Philip E. Flora, CIA, CISA, CFE, CCSA
July 20, 2010July 20, 2010
Special thanks to Mark SalamasickSpecial thanks to Mark Salamasick for sharing slides to be used in this presentationfor sharing slides to be used in this presentation
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
Review how to plan for an interview
2
Session Objectives (Continued)
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
Share reference materials/references for future use
3
Introductions
4
5
Getting to Know You
Name you wish to be called?
Organization, position, what you do?
What is it about yourself you would like others to know?
Prepare for the Interview _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
33
Key Interview Components (Continued)
Conduct the Interview _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
34
Key Interview Components (Continued)
Document the Interview Outcomes _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
35
Key Interview Components (Continued)
Interviewer Common Characteristics _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
The Audit Interview Model Step 1 – Background Information _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
48Copyright – Graduate School
The Audit Interview Model Step 2 – Interview Objectives _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
49Copyright – Graduate School
The Audit Interview Model Step 3 – Arranging the Interview _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
50Copyright – Graduate School
The Audit Interview Model Step 4 – Getting Started _____________________________ _____________________________ _____________________________ _____________________________ _____________________________ _____________________________
51Copyright – Graduate School
The Audit Interview Model Step 5 – Introduction & Statement of
The six most important words:1) “I admit I make a mistake”2) “You did a good job”3) “What is your opinion?”4) “If you please”5) “Thank you!”6) “WE”The least most important word: “I”
• International Professional Practices Framework (IPPF) - http://www.theiia.org/guidance/standards-and-guidance/
• Government Auditing Standards (GAGAS) - http://gao.gov/govaud/ybk01.htm
• Sawyer’s Words of Wisdom – IIA Research Foundation - Lawrence B. Sawyer, JD, CIA, PA
76
Reference Materials (Continued)
• Sawyer’s 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
77
Reference Materials (Continued)
• Tools and Techniques for Audit Interviewing – Mid-America Intergovernmental Audit Forum - http://www.auditforum.org/speaker%20presentations/mamiaf/mamiaf%2005%202006/riggs.pdf
• Situational Interviewing – Samuel D. Land, III, MBA, CIA – IIA Chattanooga, TN Chapter - http://www.google.com/search?sourceid=navclient&aq=0&oq=situational+interviewing&ie=UTF-8&rlz=1T4DKUS_enUS315US316&q=situational+interviewing
78
Reference Materials (Continued)
• 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_m4153/is_5_62/ai_n15756368/pg_3/?tag=content;col1
• The Internal Auditing Pocket Guide: Preparing, Performing, Reporting & Follow-up – Second Edition – J. P. Russell
79
Reference Materials (Continued)
Productivity• Productivity Power – 250 Great Ideas for
Being More Productive – SkillPath Publications, Inc. – Jim Temme
• Quick Read Series – Up Your Productivity – Kurt Hanks
• Maximizing Performance – DK Essential Managers – John Seymour & Martin Shervington
80
Reference Materials (Continued)
• 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
81
Reference Materials (Continued)
• 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
82
Reference Materials (Continued)
• 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
83
Reference Materials (Continued)
• 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
84
Reference Materials (Continued)
• Getting Things Done – The Art of Stress-Free 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
85
Reference Materials (Continued)
• 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
86
Reference Materials (Continued)
Communication• 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
87
Reference Materials (Continued)
• 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
• Assert Yourself - Lisa Contini
88
Reference Materials (Continued)
• 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.
89
Reference Materials (Continued)
• 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
90
Reference Materials (Continued)
• 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
91
Reference Materials (Continued)
• 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
92
Reference Materials (Continued)
Performance Measures/Goals Setting/Priorities
• 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
93
Reference Materials (Continued)
• 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
94
Reference Materials (Continued)
Creative Thinking
• 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.
95
Reference Materials (Continued)
Other• Don’t 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.
96
Reference Materials (Continued)
Mindmapping• 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
97
Reference Materials (Continued)
• 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
"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 littleconsequence. The only consequence is What we do.”
---- John Ruskin
In ClosingSomething to Consider
• “Always go to other people's funerals, otherwise they won't come to yours.”