Audit Interviews: Skills for Success

This course provides the skills needed to conduct effective and efficient audit interviews. Learn about the purposes for audit interviews, appropriate interview preparation, building rapport with the interviewee, non-verbal communication and active listening techniques, conducting the audit interview, and proper interview documentation.

This course also provides the skills necessary to follow the guidance provided in the Generally Accepted Government Auditing Standards (GAGAS), as they relate to evidence obtained through the interview.

Who Takes This Course

This course is designed for the performance or financial auditor from Federal, state, or local government, as well as private contractors who perform government audits. Most students will be new auditors, but some experienced auditors wishing to brush up on their skills may also attend.

Learning Objectives

  • Describe the types of interviews that auditors conduct during the audit
  • Apply Generally Accepted Government Auditing Standards (GAGAS) as they relate to evidence obtained through audit interviews
  • Describe the importance of and effectively interpret non-verbal cues from an interviewee
  • Apply effective non-verbal communication techniques and active listening skills when completing audit interviews
  • Prepare for the interview by determining the proper interview scope, identifying the best person to interview, gathering pertinent background information on the interview topic, and developing effective interview questions
  • Describe techniques for “breaking the ice” and building rapport with the interviewee
  • Effectively apply the “shoulds” and avoid the “should nots” of audit interviewing
  • Conduct the interview in a clear, cohesive manner to answer specific questions related to the audit objectives
  • Describe best practices for documenting an audit interview
  • Critique your own interview skills

Course Topics

Audit Interview Basics

  • Occasions When Auditors Conduct Interviews During an Audit
  • Generally Accepted Auditing Standards (GAGAS) That Apply to Audit Interviews
  • Non-Verbal Communication
  • Active Listening
  • Lesson Summary

Plan the Audit Interview

  • Process for Planning the Audit Interview
  • Interviews Related to Internal Controls
  • The Main Elements of an Interview
  • Questioning Techniques
  • Lesson Summary

Conduct the Audit Interview

  • Schedule the Interview
  • Building Rapport
  • The "Shoulds" and "Should Nots" of Audit Interviewing
  • Conducting the Audit Interview
  • Lesson Summary

Prepare the Record of the Interview

  • Purpose for the Record of the Interview
  • Record of Interview Format
  • Interviewee Review of the Record of Interview
  • Best Practices for Documenting the Record of Interview
  • Lesson Summary

Graded Activities

The final exam must be completed with a grade of 70% or higher.


There are no prerequisites for this course.
Course Details Minimize
Course Number: 5848
Tuition: $669
Duration: 2 days
Delivery Method: Instructor-led live classroom
CEUs: 1.3
CLPs: 16
NASBA CPE Credits: 16
NASBA Level: Basic
NASBA Field of Study:
Auditing (Governmental)
Course Format:

Lecture, group discussion, video-taped role play, class exercises, and exam.

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