Interviewing Techniques (Video) (Course Id 2151)

• Who is this course for?
  This course is intended for government auditors and CPAs conducting Single Audits who require Continuing Professional Education (CPE).

• What is this course about or what problem does this course solve?
  This course addresses the techniques and challenges involved in audit interviewing, helping professionals improve their approach to conducting effective interviews.

• How can the knowledge from this course be used?
  Participants can apply this knowledge to conduct interviews more effectively, distinguish between interviews and interrogations, and handle difficult interviewees during governmental audits.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  This course enhances critical auditing skills by teaching interview techniques that are essential in performing accurate and thorough governmental audits and Single Audits.

• When is this course relevant or timely?
  As a 2023 release with a revision scheduled for 2025, the course is currently up-to-date and relevant for professionals needing current auditing interview practices.

• How is a course like this consumed or used?
  This is a self-study video course available online through the NASBA QAS Registry, requiring no prerequisites or additional materials, and is completed by passing an online final exam.

In this course, two retired Federal Regional Inspectors General will discuss Audit Interviewing.  While the course is directed to government auditors, the information should also assist CPAs conducting Single Audits.

The governmental auditing course addresses why we conduct interviews, who we should interview, the types of interviews, conducting the interview, and dealing with difficult interviewees.  It also covers the difference between interviews and interrogations and some aspects of nonverbal communication, including body language.

Video - NASBA QAS - NASBA Registry - 2151

Course Learning Objectives

• Why interview and who to interview
• Types of interviews
• Preparing for and conducting interviews
• Differences between interviews and interrogations
• Dealing with difficult interviewees

Chapter 1 - Interviewing Techniques

Chapter 1 Review Questions

Glossary