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 and document effective information-gathering interviews, by asking transformative questions and encouraging the interviewee to share relevant and thorough information.
LEARNING OBJECTIVES
- Identify where and how key inquiries are planned, performed, and documented in DAS
- 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
