Training Module
Training Module
Audit Execution: Communication & Interviewing
Interview planning, questioning, and conversation control for reliable audit evidence
Understand
Implement
Manage
Audit
Training module overview
Audit interviews are one of the highest-leverage moments in an internal audit: they determine what information is surfaced, how it is interpreted, and how the audit is perceived. When interviews drift into unstructured conversations, auditors risk missing evidence, triggering defensiveness, or allowing rapport to compromise professional distance.
This module focuses on practical communication structures and interviewing techniques for auditors. Participants learn how to prepare interviews with clear evidence intent, use precise questioning, manage conversational dynamics, and document interview outcomes in a way that supports later reporting—while maintaining objectivity and respectful interaction. (Audit judgement and findings formulation are treated as interfaces and are owned in other modules.)
Audit interviews are one of the highest-leverage moments in an internal audit: they determine what information is surfaced, how it is interpreted, and how the audit is perceived. When interviews drift into unstructured conversations, auditors risk missing evidence, triggering defensiveness, or allowing rapport to compromise professional distance.
This module focuses on practical communication structures and interviewing techniques for auditors. Participants learn how to prepare interviews with clear evidence intent, use precise questioning, manage conversational dynamics, and document interview outcomes in a way that supports later reporting—while maintaining objectivity and respectful interaction. (Audit judgement and findings formulation are treated as interfaces and are owned in other modules.)
Target audience
Internal auditors conducting process, technical, or system-effectiveness interviews
Auditors who need to handle sensitive topics, resistance, or senior stakeholders
Audit team members who want more consistent interview structure and discipline
Audit programme managers who still conduct interviews and want to strengthen execution consistency (programme governance is out of scope)
Internal auditors conducting process, technical, or system-effectiveness interviews
Auditors who need to handle sensitive topics, resistance, or senior stakeholders
Audit team members who want more consistent interview structure and discipline
Audit programme managers who still conduct interviews and want to strengthen execution consistency (programme governance is out of scope)
Agenda
The auditor’s communication role in execution
Interviewing as an evidence-gathering activity (not a discussion or workshop)
Professional distance: respectful interaction without informality bias
Preparing interviews with intent
Purpose, scope boundaries, and evidence targets for an interview
Selecting interviewees and planning sequencing within an audit plan (execution perspective)
Opening and structuring the conversation
Clear openings: roles, boundaries, timebox, and how information will be used
Practical conversation flow models for auditors (start–explore–confirm–close)
Questioning techniques for reliable information
Open, probing, and clarifying questions for process reality vs documented intent
Avoiding leading wording, assumptive framing, and premature conclusions
Managing dynamics and difficult behaviours
Defensive, evasive, or overly confident interviewees
Power imbalance situations (including senior management) and how to stay neutral
De-escalation and recovery moves that preserve the working relationship
Conversation control and reliability checks
Staying on topic without rigidity; steering long or irrelevant responses
Managing time pressure while maintaining completeness
Confirming understanding and identifying when interview input is insufficient
Documenting interviews as audit evidence (interface to reporting)
Note-taking structures that separate observation, statement, and interpretation
Capturing evidence and quotes objectively, including limitations and open points
Handoff to reporting: what must be available to support later findings (without writing findings here)
Workshop (case-based, Halderstone default case)
Role-play interviews across scenarios (routine, sensitive, resistant, senior)
Question refinement drills and interview documentation practice
Peer feedback using a structured observation checklist
The auditor’s communication role in execution
Interviewing as an evidence-gathering activity (not a discussion or workshop)
Professional distance: respectful interaction without informality bias
Preparing interviews with intent
Purpose, scope boundaries, and evidence targets for an interview
Selecting interviewees and planning sequencing within an audit plan (execution perspective)
Opening and structuring the conversation
Clear openings: roles, boundaries, timebox, and how information will be used
Practical conversation flow models for auditors (start–explore–confirm–close)
Questioning techniques for reliable information
Open, probing, and clarifying questions for process reality vs documented intent
Avoiding leading wording, assumptive framing, and premature conclusions
Managing dynamics and difficult behaviours
Defensive, evasive, or overly confident interviewees
Power imbalance situations (including senior management) and how to stay neutral
De-escalation and recovery moves that preserve the working relationship
Conversation control and reliability checks
Staying on topic without rigidity; steering long or irrelevant responses
Managing time pressure while maintaining completeness
Confirming understanding and identifying when interview input is insufficient
Documenting interviews as audit evidence (interface to reporting)
Note-taking structures that separate observation, statement, and interpretation
Capturing evidence and quotes objectively, including limitations and open points
Handoff to reporting: what must be available to support later findings (without writing findings here)
Workshop (case-based, Halderstone default case)
Role-play interviews across scenarios (routine, sensitive, resistant, senior)
Question refinement drills and interview documentation practice
Peer feedback using a structured observation checklist
Course ID:
HAM-AECI-1
Audience:
Auditor
Domain:
Agnostic
Available in:
English
Duration:
7 h
List price:
CHF 550
Excl. VAT. VAT may apply depending on customer location and status.
What you get
Learning outcomes
Prepare audit interviews with clear purpose, boundaries, and evidence targets
Open and structure interviews so the conversation stays productive and professional
Use open, probing, and clarifying questions that improve reliability of information obtained
Maintain rapport while preserving professional distance and avoiding informality bias
Recognise and respond to defensiveness, evasion, and emotional reactions without escalation
Control and redirect conversations under time pressure while checking completeness
Document interview outcomes objectively and capture limitations that affect evidence strength
Prepare audit interviews with clear purpose, boundaries, and evidence targets
Open and structure interviews so the conversation stays productive and professional
Use open, probing, and clarifying questions that improve reliability of information obtained
Maintain rapport while preserving professional distance and avoiding informality bias
Recognise and respond to defensiveness, evasion, and emotional reactions without escalation
Control and redirect conversations under time pressure while checking completeness
Document interview outcomes objectively and capture limitations that affect evidence strength
Learning materials
Slide deck
Participant workbook
Certificate of completion
Slide deck
Participant workbook
Certificate of completion
Templates & tools
Audit Interview Plan (purpose, scope, evidence targets, sequencing)
Interview Agenda Template (opening, flow, timeboxes, close)
Question Development Worksheet (weak → strong question rewrites)
Interview Evidence Log (statements, observations, source, confidence/limits)
Interview Summary Sheet (confirmed points, open points, follow-ups)
Behavioural Response Guide (common patterns and response moves)
Mini-scenario pack for continued practice
Audit Interview Plan (purpose, scope, evidence targets, sequencing)
Interview Agenda Template (opening, flow, timeboxes, close)
Question Development Worksheet (weak → strong question rewrites)
Interview Evidence Log (statements, observations, source, confidence/limits)
Interview Summary Sheet (confirmed points, open points, follow-ups)
Behavioural Response Guide (common patterns and response moves)
Mini-scenario pack for continued practice
Prerequisites
This module assumes participants can already:
Explain the purpose of internal audits and the auditor role in execution
Distinguish interview input (statements) from evidence and auditor interpretation at a basic level
Understand the general flow of an internal audit and common audit terminology
Familiarity with ISO 19011 guidance is helpful but not required.
This module assumes participants can already:
Explain the purpose of internal audits and the auditor role in execution
Distinguish interview input (statements) from evidence and auditor interpretation at a basic level
Understand the general flow of an internal audit and common audit terminology
Familiarity with ISO 19011 guidance is helpful but not required.
Strongly recommended preparatory modules
Audit Foundations: Principles, Evidence & Judgement
Core audit mindset, evidence logic, materiality-based focus, and audit test plan design.
7 h
Audit Foundations: Principles, Evidence & Judgement
Core audit mindset, evidence logic, materiality-based focus, and audit test plan design.
7 h
Audit Foundations: Principles, Evidence & Judgement
Core audit mindset, evidence logic, materiality-based focus, and audit test plan design.
7 h
Helpful preparatory modules
The modules below prepare for an optimal learning experience – but are not strictly necessary for participants to follow.
Internal Audit Foundations: Purpose, Roles, and Using Results for Governance
Understand the purpose of internal audits, role responsibilities, independence expectations, and how audit results are used in governance and improvement
7 h
Internal Audit Foundations: Purpose, Roles, and Using Results for Governance
Understand the purpose of internal audits, role responsibilities, independence expectations, and how audit results are used in governance and improvement
7 h
Internal Audit Foundations: Purpose, Roles, and Using Results for Governance
Understand the purpose of internal audits, role responsibilities, independence expectations, and how audit results are used in governance and improvement
7 h
Continuous learning
Follow-up modules
Follow-up modules
After completion of this module, the following modules are ideal to further deepen the participant's competence.
After completion of this module, the following modules are ideal to further deepen the participant's competence.
Ready to achieve mastery?
Bring ISO requirements into everyday practice to reduce avoidable issues and strengthen the trust of your customers and stakeholders.
Ready to achieve mastery?
Bring ISO requirements into everyday practice to reduce avoidable issues and strengthen the trust of your customers and stakeholders.
Ready to achieve mastery?
Bring ISO requirements into everyday practice to reduce avoidable issues and strengthen the trust of your customers and stakeholders.