11 Competencies of Interviewing for Government Auditors

I think it's safe to say that most of us are not naturally good at interviewing. The first few times you conduct an interview may feel awkward, and you never know what to ask. All you want to do is get to the bottom of your list of questions so everyone can go back to their daily routines. Thankfully, our instructor Leita Hart-Fanta has put together a list of skills and competencies every auditor needs in order to conduct interviews and build client relationships.

Eleven competencies for interviewing
1. Analyze background materials
Coming into an interview unprepared can backfire on you. The client does not feel respected if you don’t know their name and the names of the others in the organization to whom you have already spoken. You should also be aware of this person’s job responsibilities and the objectives of their department.  Write everyone’s name down on a pad of paper and take it with you to the interview. Take an organization chart with you. Use whatever you need to jog your memory so that you show respect to the client.

2. Assure preparation of the meeting site
You called the meeting; therefore you are responsible for making sure that the meeting is held in an environment that is conducive to communicating. If the client is distracted or unable to concentrate on your questions because the environment is chaotic, noisy, or uncomfortable, then you – the leader of the meeting – need to do something to remedy the situation.

3. Establish and maintain credibility
Your credibility as an auditor will never come from knowing how the client’s accounts payable process works. You will never know their job as well as they do, nor should you or should they expect you to! Your credibility comes from knowing how an audit works and always having a “plan” – a clear next step, a confidence that lets the client know that you know what you are doing in terms of your job.

You can admit – and I suggest that you admit it frequently – that you don’t know the details about their job. Hesitate to admit that you don’t know what happens next on the audit or why you are asking certain questions. This alternative source of credibility – your knowledge of auditing – is what allows a 23-year-old to audit a 60-year-old finance executive’s job functions.

4. Manage the emotional and physical environment
If the client is upset over something, it won’t do you any good to keep hammering her with questions. As a matter of fact, it can do quite a bit of damage.

5. Demonstrate effective communication and presentation skills
This isn’t anything fancy. You just need to present your best self to the client. That self is clear spoken and energetic. You can go back to your desk later and rest or be bored. But in front of the client, you set the tone for the meeting and manner which it is conducted. It is a good idea to have an agenda and communicate that to the client up front. An agenda also helps you keep the meeting on track.

6. Demonstrate effective questioning skills
Close-ended questions get terse, close-ended responses. Build in open-ended questions that encourage the client to share. You do not have to have a witty follow-up question prepared for every statement the client makes. If you are worried about your next witty follow-up question, you aren’t listening… the focus of our next competency.

7. Demonstrate effective listening skills
If your mouth is moving, you aren’t listening. In most interviews, 90% of the words should be coming out of the client’s mouth.

8. Provide clarification and feedback
The client will be much more comfortable with you if you allow them to participate in the conversation by asking for their feedback and making sure they are clear about your audit objectives. A few well-placed, “What are your questions?” go a long way to build relationships and clear the air of any uncertainty or unpleasantness.

9. Record results in a clear manner
After an interview, get right back to your desk and document what was discussed. Don’t stop for coffee; don’t go to lunch. Sit down and type what you found out. Every minute between the interview and the typing is another chunk of your memory gone! You can edit and tweak it later to fit the format that your supervisor or manager prefers.

10. Resolve all outstanding issues
Sometimes, the client brings up things in an interview that don’t fit neatly into the scope of your audit. Unfortunately, we can’t just let those things simply “hang out” in our interview documentation. We must resolve them formally: report them, discuss them, add them to our audit plan, create a separate project for them, or formally include them in next year’s audit planning.

11. Evaluate interviewer’s performance
To get better at anything, you have to do a little self-examination. After each interview, ask yourself whether you did your best or whether there is anything you would want to change for your next interview. Interviewing is a competency that is learned by correcting mistakes and practicing.

Need to further sharpen your interview skills? Our next blog post will go over how to conduct a successful interview step by step. If you feel like you've already got enough interview experience under your belt and want to  learn more about what it takes to be a great Government Auditor, check our Leita Hart-Fanta's course Essential Skills for the Government Auditor (You can even earn 9 CPE hours).

Interviewing is not an easy skill to learn. Thankfully, our instructor Leita Hart-Fanta has put together a list of skills and competencies every auditor needs in order to conduct interviews and build client relationships.

This blog

by Sue Anderson - Based on 30 years of experience in continuing education for accountants. Currently program director for online CPE provider, CPE Link. Formerly with the California CPA Education Foundation managing key operational areas including marketing, program development, and distance learning.

More from this blog

Bloggers crew

Steve Knowles has spent 25 years in business and practice in the UK, but he also worked in the states and the years haven't dulled his way of seeing an alternative view to everyone else, and every day is a new adventure.

45399

Joel M. Ungar, CPA is a lifelong resident of the Detroit area and a graduate of The University of Michigan. He is a principal with Silberstein Ungar, PLLC, a Top 15 auditor of SEC public reporting companies.

78084

Allan Boress, CPA, with over 25 years as a practitioner and consultant to the accounting profession. Mr. Boress is the author of 12 published books in 6 different languages, including a best-seller, The "I-Hate-Selling" Book.

50433

Larry Perry, CPA, CPA Firm Support Services, LLC, is the author of accounting and auditing manuals, author and presenter of live staff training seminars, and author of webcast and self-study CPE programs. He blogs about small audits, reviews, and compilations.

91938
Sandra Wiley, COO and Shareholder, is ranked by Accounting Today as one of the 100 Most Influential People in Accounting as a result of her prominent role as an industry expert on HR and training as well as influence as a management and planning consultant. She is also a founding member of The CPA Consultant's Alliance. Sandra is a certified Kolbe™ trainer who advises firms on building balanced teams, managing employee conflict and hiring staff.
22173

Maria Calabrese, CIR, Human Resources manager for Fazio, Mannuzza, Roche, Tankel, LaPilusa, LLC in Cranford, New Jersey, Maria's topics revolve around the world of: Mentoring, Performance management, and The "Y Generation," a.k.a. "The whY generation".

57678

William Brighenti is a CPA, Certified QuickBooks ProAdvisor, and Certified [Business] Valuation Analyst, operating an accounting, tax, and QuickBooks consulting firm in Hartford, Connecticut, Accountants CPA Hartford.

82939

Ken Garen, CPA, is the co-founder and President of Universal Business Computing Company (www.ubcc.com), a software development firm of high-volume, high-productivity accounting and payroll technology.

26300

Eva Rosenberg, MBA, EA, is the publisher of TaxMama.com, and author of the weekly syndicated Ask TaxMama column. She provides answers to tax questions from taxpayers and tax professionals worldwide.

66252

Amy Vetter, CPA, CITP is the CPA Programs Leader for Intacct Corporation responsible for leading the CPA/BPO Partners nationally.

35824
Brian Strahle is the owner of LEVERAGE SALT, LLC where he provides state and local tax technical services to accounting firms, law firms and tax research organizations across the United States. He also writes a weekly column in Tax Analysts State tax Notes entitled, "The SALT Effect." For more info, visit his website: www.leveragestateandlocaltax.com
105224
Scott H. Cytron, ABC, is president of Cytron and Company, known for helping companies and organizations improve their bottom line through a hybrid of strategic public relations, communications, marketing programs and top-notch client service. An accredited consultant, Scott works with companies, organizations and individuals in professional services (accounting, finance, medical, legal, engineering), high-tech and B2B/B2C product/service sales.
27533

Rita Keller is a nationally known CPA firm management consultant, speaker, author, mentor and blogger. She has over 30 years hands-on experience in CPA firm management, marketing, technology and administrative operations.

54600
Stacy Kildal is the mom of two fantastic kids, an Advanced Certified QuickBooks ProAdvisor, Certified Enterprise Solutions ProAdvisor, Sleeter Group Certified Consultant, a nationally recognized member of the Intuit Trainer and Writer Network, and co-host of RadioFree QuickBooks.
29464
Michael Alter's blog specializes in providing practical advice to those who seek greater profitability and practice management tactics that enhance deeper client relationships.
33853

Sally Glick, CMO, Principal, Marketer of the Year in 2003 and AAM Hall of Famer in 2007, leads a lively discussion of the constantly expanding roles of marketing and the professional marketers that drive this initiative in accounting firms of all sizes.

103318

The IMA Young Professionals Blog features the insights of IMA’s Young Professionals Committee. Committee members share advice and experiences on careers, continuing education, work/life balance, and other issues affecting young accounting and finance professionals.

35159

FEI Financial Reporting Blog provides highlights from SEC, PCAOB, FASB, IASB, and other regulatory news, including reporting under Sarbanes-Oxley Sect 404. It is written by Edith Orenstein, Director of Technical Policy Analysis at FEI.

114404

Sue Anderson has 30 years of experience in continuing education for accountants. Currently she is the program director for online CPE provider CPE Link.

63223

Jim Fahey is COO of Apple Growth Partners, a regional CPA firm in Ohio. His focus is on the effective and efficient use of technology within the firm by all team members.

41144
Caleb Newquist is the Editor-in-Chief of Sift Media US, overseeing content for both AccountingWEB and Going Concern.
68304

Leita Hart-Fanta, CPA, CGFM, and CGAP is the author of "The Yellow Book Interpreted" and owner of Yellowbook-CPE.com a website devoted to training for governmental auditors.

94433

AccountingWEB is more than just a U.S. team of journalists and financial and technology experts - we have an international side, too! Members of our British team who publish AccountingWEB.co.uk share their ideas, insights, and perspectives from across the pond.

55497