3500-Interviewing Techniques

 

Auditing requires interpersonal contact and, therefore, the ability to effectively communicate with people. Communication occurs most frequently through the audit interview, which is primarily used to obtain information about operating procedures. As the major source of contact, the interview also presents the opportunity to create and maintain better relations between the audit department and auditees. Effective interviewing helps the auditee come to regard the auditor as an aid to improvement, rather than bearer of trouble.

 

Before the interview can begin, the auditor must determine and clarify his objectives: "What information is needed?" or "What is to be accomplished as a result of the interview?" The objectives are the purpose for conducting the interview and should not be forgotten as it progresses. Once the objectives are determined, the auditor can determine the best method for accomplishing them.

 

Fundamentally, two methods of interviewing are recognized--directive and non-directive. The directive interview is planned and led by the auditor whose purpose is to obtain specific information about verifiable facts. Prior to the interview, the auditor determines exactly what they want to know and establishes questions that will aid them in arriving at the information. During the interview, the auditor maintains complete control of events. They set the tone and the pace and keep the conversation in line with the predetermined program. The advantage in directive interviewing is that the auditor discovers exactly what they want to know. The disadvantage is that they discover very little else.

 

In contrast to the rigid control of the directive interview, the non-directive interview is to achieve understanding and build confidence with the auditee by creating an atmosphere of candid self-expression. When using this technique, the auditor avoids asking direct questions. The interview is structured only to the extent that the auditor opens areas for discussion. While the free form of the non-directive interview has the advantage of presenting new areas for investigation, the discussion can wander indefinitely if it is not well controlled.

 

The interviewing method chosen depends on the situations presented to the auditor. The person being interviewed, the information needed and the time allotted must all be considered before the method can be determined. Consequently, there is not a universal "best" method for conducting an interview. Directive may be used one time, non-directive the next, and a combination of the two on a subsequent occasion. Generally, within the audit framework, the interview begins with the directive approach and concludes with the non-directive approach so that a maximum amount of information can be gained within the limited time available.

 

After the method has been determined, there are several steps that should be followed in conducting the interview. They are as follows:

 

Plan The Interview

Planning for the interview should include scheduling the interview, establishing where the interview will take place and determining who will be involved and in what sequence.

 

In scheduling the interview, the department's peak workloads should be considered. The auditor should have enough knowledge of the department's operations so that they will avoid peak work periods. A time and place mutually convenient to the auditor and to the auditee should be established.

 

The setting for the interview should reflect an atmosphere conducive to congenial conversation. If possible, a place that is comfortable and completely private should be found. The auditee will talk more freely if the possibility of being overheard is eliminated. Furthermore, constant interruptions divert the conversation and important objectives may not be achieved.

 

The auditor must also decide who should be interviewed and in what sequence the interviews should occur. The manager of the department being reviewed will invariably be interviewed. In addition, supervisors and appropriate operating personnel should be interviewed since they are more often aware of how the department is functioning and where problem areas lie.

 

Open The Interview

Establishing rapport is the purpose of a good opening. The opening should be kept informal with a few general remarks that will put the auditee at ease, especially if the auditee seems apprehensive. If, however, the auditee appears to be pressed for time, small talk will probably irritate them and should, therefore, be avoided. Conduct the opening according to the mood of the auditee, but always be informal, friendly and natural.

 

Question

Regardless of the method of interviewing used, all questions that are asked should be designed to elicit a detailed response. Avoid questions that can be answered with a "yes" or "no." Rather than using "do" or "are" to begin a question, use "why," "how" and "what" or other words that requires an explanation in reply. Also, avoid leading questions that assume an answer. The leading question usually evokes the response the auditor wants to hear instead of an accurate reply. (Although they can be one and the same, it's better not to make this assumption.) If, for example, the auditor asks, "You do keep all signature cards on file, don't you," the auditee will be inclined to answer "yes" even if they do not have a single card in their file drawers.

 

Listen

Listening, as opposed to hearing, should begin the moment the interview begins and continue throughout. Listening and hearing are not the same. Whereas hearing is only the mechanical reception of sound, listening is a skill requiring discipline as seen in the ability to give attention, to interpret and to understand. In short, listening is the facility for determining the speaker's meaning.

 

Meaning can be discerned from more than words alone. It can be inferred from voice inflections, rate of speech, gestures, facial expressions, body language or the emotional tone of the words spoken. The manner in which something is said can be more revealing than what is said. Very often, the speaker's sincerity, emotions, attitudes or intentions can be detected from the clues contained in the way the words are spoken.

 

Close the Interview

The auditor should know when to terminate the interview. If the auditee appears to be restless or preoccupied, end the interview as quickly as possible. If, on the other hand, they are especially talkative and willing to continue the conversation, do not stop because the allotted time is up. Valuable information could be lost as a result of sticking to a schedule.

 

In closing the interview, follow simple rules of courtesy and common sense. Always express appreciation for the opportunity to talk with the auditee and offer to answer any questions that may arise regarding the interview itself or the audit in general.

 

Follow Through on the Interview

If during the interview it was decided that some kind of action should be taken, take it. If another interview is to be set up, set it up. When, however, unforeseen circumstances prevent a decision from being acted upon, inform the auditee and explain why. The failure to support words with actions is the fastest route to losing credibility and should be avoided without exception.

 

Review and Evaluate

In order to learn for future interviewing, review and evaluate notes made during and after the interview. Go back over the interview to determine what went right or wrong and why. Interviewing techniques can then be adjusted and practiced according to past successes and failures.

Interviewing is a skill and as such, requires practice in order to be done effectively. The steps outlined above should serve as practice guidelines and not as an inflexible set of rules. After experience has been attained, revisions, deletions or additions can be made. Eventually, the auditor will have developed a style of interviewing that is comfortable and is an effective device for acquiring information as well as communicating with auditees.

 

 

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