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Course Details

Interviewing Skills for Government Auditors - 2017 - Yellow Book Series (Course Id 1237)

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Author : Leita Hart-Fanta, CPA
Status : Production
CPE Credits : 7.5
IRS Credits : 0
Price : $90.00
Passing Score : 70%
Primary Subject-Field Of Study:

Auditing (Governmental) - Accounting and Auditing for Course Id 1237

Description :

Interviewing is one of the auditor's most common tasks. Handling an interview well is vital to having a successful auditor/auditee relationship. This 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 : 2017
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 11-Jul-2017
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 - NASBA Registry - 1237

Keywords : Auditing (Governmental), Interviewing, Skills, Government, Auditors, 2017, Yellow, Book, Series, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

  • Identify the competencies of a good interviewer
  • Indicate behaviors that are not conducive to a positive interview
  • Identify concepts that can help the interviewer maintain a trustful, pleasant relationship with the client
  • Differentiate among body language cues
  • Classify evidence into one of three types
  • Define chain of custody
  • Identify the requirements for uncovering fraud in the AICPA's Statements on Auditing Standards
  • Evaluate the pros and cons of various styles of conducting interviews
  • Identify the steps of conducting an interview
  • Identify negative listening behaviors
  • Identify ways to keep the interview on track

Chapter 1
Why Auditors & Fraud Examiners Conduct Interviews

  • Distinguish between types of interviews
  • Identify the benefits of establishing rapport during an interview
  • Identify the benefits of having a productive, friendly relationship with the client

    Chapter 2
    Interviewing Competencies

  • Identify the competencies of a good interviewer
  • Indicate behaviors that are not conducive to a positive interview

    Chapter 3
    Relationship Building & Rapport

  • Assess the errors the interviewer makes to ruins safety with the client
  • Identify concepts that can help the interviewer maintain a trustful, pleasant relationship with the client

    Chapter 4
    Non-Verbal Communication

  • Differentiate among body language cues

    Chapter 5
    Asking and Responding to Questions

  • Distinguish between an open-ended and a close-ended question
  • Determine how to respond to an interviewee's question
  • Identify differences for fraud examination between an evidence gathering and an admission-seeking interview

    Chapter 6
    Audit & Investigation Evidence

  • Classify evidence into one of three types
  • Define terminology applied to evidence in the standards
  • Define chain of custody

    Chapter 7
    AU-C Section 240

  • Identify the requirements for uncovering fraud in the AICPA's Clarified Auditing Standards
  • Classify the risk of fraud using the elements of the fraud triangle

    Chapter 8
    Planning and Scheduling

  • Identify the items that the interviewer should consider while planning an interview
  • Evaluate the pros and cons of various styles of conducting interviews

    Chapter 9
    Steps to Conducting an Interview

  • Identify the steps of conducting an interview

    Chapter 10
    Listening

  • Identify negative listening behaviors

    Chapter 11
    Documenting the Interview

  • Classify interview documentation into one of five working paper elements
  • Identify alternative formats for documenting interviews

    Chapter 12
    Keeping the Interview on Track

  • Identify ways to keep the interview on track
  • 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 interviewers 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 interviewees shoes

    The clients bill of rights

    Keep several tasks going at once

    To build trust, keep the following in mind

    Your authoritykeep it

    Stay calm imagine a nice blue/green color

    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

    A little bit about COSO

    Components of COSO

    What is actually in place?

    Prepare six open-ended questions

    Advanced considerations regarding questions

    The flip side of questionswhen 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

    Fancy talk helps, but strong evidence walks

    That warm, fuzzy feeling

    More on what the standards say about evidence

    Appropriateness of evidence

    Sufficiency of evidence

    How to make a methodology robust

    Overall assessment of evidence

    Investigation Evidence

    Study Questions for Chapter 6

     

    Chapter 7:  AU-C Section 240

    Those rude questions

    This interview is going to be particularly touchy

    The definition of fraud

    The fraud triangle

    Uncovering fraud risk and responding to that risk

    Hints

    What is required?

    What can I do to make the interviews more productive?

    During the interview, the auditor should

    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

    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 interviewpreliminary 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 differencesource, purpose, procedures, results, and conclusions

    Defining and matching the elements

    An example

    Empathy or self-interestwhatever 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

    Auditing (Governmental) Course 1237 Home: https://www.cpethink.com/yellow-book-auditing
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