DESCRIPTION
This module allows participants to reflect and build awareness of their own strengths and opportunities for improvement when asking questions of their clients. The remainder of the module focuses on how to conduct effective information-gathering interviews by asking insightful, transformative questions and encouraging the interviewee to share relevant and important information.
LEARNING OBJECTIVES
- Apply interviewing techniques and intentional curiosity to elicit complete, accurate, and relevant information from client personnel during audit inquiries
- Analyze inquiry responses to assess consistency with other audit evidence and identify potential indicators of risk or bias
- Use best practices for written communication to document inquiry results clearly to comply with professional standards and facilitate effective supervision and review
