Author : | Leita Hart-Fanta, CPA |
Status : | Production |
CPE Credits : | 7.0 |
IRS Credits : | 0 |
Price : | $90.00 |
Passing Score : | 70% |
Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
Primary Subject-Field Of Study: | Auditing (Governmental) - Auditing (Governmental) for Course Id 1676 |
Description : | Interviewing is one of the auditor’s most common tasks. And handling an interview well is vital to having a successful auditor/auditee relationship. This self-study course focuses on the basics of how to develop effective interviewing skills and build rapport with the people you interview – whether they are employees at an audit client or witnesses during a fraud examination. Topics in this course include relationship building, verbal and nonverbal communication, planning and scheduling an interview, asking and responding to questions, steps in conducting an interview, and documenting an interview and follow-up. The AICPA’s fraud standards and the GAO Performance Audit requirements under GAGAS for detecting fraud are also covered. |
Usage Rank : | 0 |
Release : | 2020 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
11 Competencies of Interviewing for Government Auditors
|
Advance Preparation : | None. |
Delivery Method : | Self-Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 08-Aug-2020 |
NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Approved Audience : | NASBA QAS - Text - Technical - NASBA Registry - 1676 |
Keywords : | Auditing (Governmental), Interviewing, Skills, Auditors, Yellow, Book, Series, cpe, cpa, online course |
Learning Objectives : |
Course Learning Objectives
Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 |
Course Contents : | Chapter 1: Why Auditors & Fraud Examiners Conduct Interviews Building Relationships and Rapport The interviewer as a Facilitator Why Conduct an Interview? Get in the Habit of Asking for Evidence Conduct Focused, Meaningful Interviews How the Text Is Organized Study Questions for Chapter 1 Chapter 2: Interviewing Competencies 16 Deadly Interviewing Sins Twelve Competencies 1. Analyze Background Materials 2. Assure Preparation of the Meeting Site 3. Establish and Maintain Credibility 4. Manage the Emotional Environment 5. Demonstrate Effective Listening Skills 6. Demonstrate Effective Presentation Skills 7. Demonstrate Effective Questioning Skills 8. Respond Appropriately to Participant's Needs for Clarification and Feedback 9. Provide Positive Reinforcement 10. Record Results in a Clear Manner 11. Resolve All Outstanding Issues 12. Evaluate Interviewer’s Performance Study Questions for Chapter 2 Chapter 3: Relationship Building & Rapport Here Are Eight Characteristics of a Good Interviewer Begin by Smoking the Peace Pipe with the Interviewee Benefits of Establishing a Relationship & Rapport with the Interviewee Getting in the Interviewee’s Shoes The Client’s Bill of Rights Keep Several Tasks Going at Once To Build Trust, Keep the Following in Mind Stay Calm…Imagine a Nice Blue/Green Color Your Authority—Keep It How to Establish a Trusting Relationship Understand the Natural Trust Cycle Do Not Spew Forth Judgments! People Feel Positively Toward You When You… Tips from an Experienced Investigator Study Questions for Chapter 3 Chapter 4: Non-Verbal Communication Attending Skills Call It Intuition What Do You Do with All of This Non-Verbal Information? Study Questions for Chapter 4 Chapter 5: Asking and Responding to Questions Purchasing Card System Article What Could Go Wrong? Next, Think of What Process and Controls There Should Be What Should the Process Look Like? Controls Next What Is Actually in Place? Prepare Six Open-Ended Questions Advanced Considerations Regarding Questions The Flip Side of Questions—When They Are Pointed at You! Responding to Questions Designed to Entangle/Entrap You Fend off Verbal Attacks Special Consideration for Fraud Examinations Study Questions for Chapter 5 Chapter 6: Audit & Investigation Evidence Investigation Evidence Study Questions for Chapter 6 Chapter 7: An Auditor’s Due Diligence Regarding Fraud Interview Questions for Management (Head of the Entity, CFO, etc.) Interview Questions for the Audit Committee Interview Questions for the Internal Audit Director Interview Questions for All Others This Interview Is Going to Be Particularly Touchy The Fraud Triangle Study Questions for Chapter 7 Chapter 8: Planning and Scheduling Planning an Interview Scheduling an Interview Study Questions for Chapter 8 Chapter 9: Steps to Conducting an Interview 1. Break the Ice 2. Brief the Interviewee 3. Obtain Background Information from Auditee 4. Size up the Situation and Auditee 5. Ask Interviewee If They Have Any Questions 6. Ask Questions 7. Summarize 8. Close 9. Document and evaluate Steps to Conducting an Interview—Preliminary Work Corpus Interviewa (the body of the interview) Finishing the Interview Study Questions for Chapter 9 Chapter 10: Listening Common Listening Mistakes Scenario #1 Scenario #2 To Be a Better Listener The Power of the Pause Study Questions for Chapter 10 Chapter 11: Documenting the Interview Document While the Interview Is Fresh! Options for Organizing Your Memo The Little Things Make a Huge Difference—Source, Purpose, Procedures, Results, and Conclusions Defining and Matching the Elements An Example Empathy or Self-Interest—Whatever Works! Last Step: Client Verification Study Questions for Chapter 11 Chapter 12: Keeping the Interview on Track Properly Disposing of Information outside of the Scope of Your Audit What to Do If the Discussion Slides off Track... Larry the Big Talker What is the Assertiveness Model? Tips for Using the Model The Parking Lot Study Questions for Chapter 12 Bibliography Glossary |