This presentation outlines guiding principles that are essentials for interviewing the internal auditors.
Interviewing follows two approaches: traditional interview and diagnostic interview. Traditional interview uses a simple question-and-answer approach, does not provide opportunities to understand the interviewee’s frame of reference, and is not focused on establishing trust. Diagnostic interview uses a dialogue or conversation rather than a question-and-answer session; applies questioning techniques that encourage the interviewee to elaborate on information points, allowing analysis beneath the surface; and provides the opportunity to better understand the interviewee’s frame of reference. Internal auditors use diagnostic interviewing to: understand the client’s business process; identify risks by discovering important information that might not otherwise have been discovered; obtain opinions as to concerns, issues, or problems within the business process; and communicate with a variety of personnel.