A key skill for auditors is becoming an effective communicator. Auditors must be able to clearly convey thoughts, ideas, and suggestions during meetings, presentations, interviews, and negotiations with audit clients. As you move through your career, it’s important to develop your own communication style, learn how to respond to the styles of others, get your message across clearly, maintain poise, and project your own professionalism. This Webinar will help auditors who want to learn key skills related to assertiveness and interviewing. Learning objectives: Identify your current level of assertiveness Identify assertive, non-assertive, and aggressive behavior styles Learn how to apply assertive skills in your professional and personal life

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Internal Audit Skills
Training
Establishing Effective Communication
Skills for Auditors
About Jim Kaplan, CIA, CFE
 President and Founder of AuditNet®,
the global resource for auditors
(available on iOS, Android and
Windows devices)
 Auditor, Web Site Guru,
 Internet for Auditors Pioneer
 IIA Bradford Cadmus Memorial Award
Recipient
 Local Government Auditor’s Lifetime
Award
 Author of “The Auditor’s Guide to
Internet Resources” 2nd Edition
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ABOUT AUDITNET® LLC
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Introductions
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IMPORTANT INFORMATION
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William Woodington
CPA CIA CRMA
 President Woodington Training
Solutions
 Managed the Learning &
Development (L&D) function for Wells
Fargo Audit & Security for 18 years.
 Audit Specialist for 4 years
supervising audit projects prior to
moving into the L&D position.
 Worked for First Bank System and
Deloitte and Touche.
 Member IIA and ATD
 Teaches audit, business writing, and
leadership seminars
Establishing Effective
Communication Skills for Auditors

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Training Objectives
 Identify your current level of assertiveness
 Identify assertive, non-assertive, and aggressive
behavior styles
 Learn how to develop positive assertiveness in
your thoughts, words, and behavior styles
 Learn how to apply assertiveness skills in your
personal and professional lives
 Learn effective interviewing skills
Assertive Behavior
Assertive behavior includes being direct, honest and
respectful, while interacting with others. Behaving
assertively allows you to express your needs,
thoughts and feelings openly and honestly without
violating the rights of others.
Why is assertive behavior important to auditors?

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Behavior Styles
Non-Assertive – Behavior is passive and indirect. It
communicates a message of inferiority.
Aggressive – Behavior is more complex. It can be active or
passive. Aggression can be direct or indirect, honest or dishonest
– but it always communicates an impression of superiority and
disrespect.
Assertive – Behavior is active, direct and honest. It
communicates an impression of self-respect for others.
Behavior Styles
Identify the following behavior styles:
 “Only an idiot would think of a solution like that! Don’t you ever think before
you talk?”
 “You know, maybe we might want to think about a different alternative, uh,
what do you think?”
 “Oh, I can’t go – I have other plans.”
 “I’m not completely comfortable with your solution. Will you please develop at
least one more option?”
 “No, thank you. I appreciate your asking, but I really don’t enjoy opera.”
 “Opera! You’ve got to be kidding!”
 “This probably isn’t what you wanted, but I guess I wasn’t too sure about what
you said, and, anyway, I’m not very good at this kind of thing.”
 “Well, okay, if that’s what you want to do.”
 “Great idea! Let’s do it!”
 “Tracy, please send this to all regional offices today.”

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The ABC’s of Behavior
A = Activating Event
B = Belief about Activating Event
C = Consequence in Feelings
D = Do (Behavior)
Challenge your belief about the activating event!
Is it true?
Communication Tools
In Person Phone
Body Language
Tone of Voice
Words

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Body Language & Tone of Voice Signals
Non-Assertive
Posture:
Gestures:
Facial Expression:
Voice:
Body Language & Tone of Voice Signals
Aggressive
Posture:
Gestures:
Facial Expression:
Voice:

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Body Language & Tone of Voice Signals
Assertive
Posture:
Gestures:
Facial Expression:
Voice:
Assertiveness Skills
 BROKEN RECORD - Repetition helps to keep conversation focused in
a calm manner.
 FOGGING (Coping Skill) - Acknowledge criticism in order to break the
manipulative cycle.
 NEGATIVE ASSERTION (Coping Skill) - Accept faults or mistakes so
that conversation can continue.
 NEGATIVE INQUIRY (Coping Skill) - Actively question in order to
discover the true meaning of conversation.
 FREE INFORMATION (Conversation Skill) - Listen for clues in order
to continue the conversation.
 SELF DISCLOSURE (Conversation Skill) - Assert yourself in a
positive manner. Share information that will continue the conversation.
 WORKABLE COMPROMISE - Strike a bargain so that conversation
can end on a positive note.

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Broken Record
 What is the skill of Broken Record?
 In what situations might this skill be helpful?
Fogging
 What is Fogging? Why is it considered a Coping Skill?
 Why does it work so effectively? What are the benefits?
 What are some situations where Fogging would be
helpful?

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POLLING QUESTION
Negative Assertion
 What is Negative Assertion? Why is it considered a
Coping Skill?
 How can this skill help you be more effective on the job?

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Negative Inquiry
 What is Negative Inquiry? Why is it considered a Coping
Skill?
 Why is this such a useful skill?
Free Information & Self-Disclosure
 What is Free Information?
 What is Self Disclosure?
 Why are these skills so valuable?
 What two communication skills are essential with these
techniques?
In what situations might these techniques be useful?

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Workable Compromise
 What is meant by Workable Compromise?
 What are some situations where a workable compromise
might be effective?
Interviewing
 A process to obtain information from business partners on
business processes and controls that are within the scope
of the audit.
 Conducted by the AIC during the planning phase and staff
auditors during fieldwork.
 Conducted through various channels: in person, email and
phone conversations.

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Interviewing Tips
Before the Interview
 Establish a solid understanding of the business.
 Identify where risks are present.
 Discern if there are any operational or organizational changes that may
affect the area being audited.
 Ensure that you are interviewing the appropriate person.
 Find out as much as possible about the person to be interviewed –
personality, experience, knowledge, etc.
 Schedule the interview with adequate lead time and clearly
communicate the goals of the interview.
 Prepare an agenda and organize your questions.
Interviewing Tips
During the interview
 Be respectful of the business partner’s time.
 Be on time.
 Build rapport with the business partner.
 State the objectives of the interview
 Avoid the use of jargon.
 Allow periods of silence.
 Summarize important points.
 Thank the business partner for their time and the information they’ve
shared.
 Document immediately after the interview.

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Interviewing Tips – Building Rapport
Rapport can be defined as the empathy and trust which is the foundation
of all good relations. Remember, we are all working together in support of
the greater good of Wells Fargo.
 Spend a few minutes on small talk to find commonalities with people.
 Take a genuine interest in getting to know what's important to the other
person. Start to understand them rather than expecting them to
understand you first.
 Pick up on the key words and favorite phrases that people use and
build these into your own conversation.
 Notice how someone likes to handle information. Do they like lots of
details or just the big picture? Offer information in this same portion
size.
 Assume that the other person's intention is good.
 Respect people’s time. It is a valuable and limited resource.
Interviewing Skills – Question Types
Open-ended – This unstructured kind of questioning enables the
interviewee to determine the range and scope of his or her response.
Responses often include more information than could be gained through a
closed-ended question.
Closed-ended - This type of questioning is very structured, useful in
obtaining specific facts, and typically allows for short, yes/no answers. It
enables the interviewer to obtain considerable information in a shorter
period of time.

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Interviewing Skills – Question Types
Biased - A question that contains obvious cues as to the answer the
auditor expects. This type of question is often referred to as a “leading” or
“loaded” question resulting in a response that supports the bias of the
interviewer.
Unbiased - A question where the interviewee does not infer or perceive an
appropriate answer. Unbiased questions typically lead to more objective
and thorough responses.
An auditor’s objective in conducting an interview is to obtain valid, relevant
evidential matter.
Asking biased questions is the most common mistake auditors make
when conducting interviews.
Interviewing Skills – Question Types
 Open/Unbiased - How was the allowance for
uncollectibles estimated?
 Open/Biased - Why do you believe the allowance for
uncollectibles is adequate?
 Closed/Unbiased - Has the allowance for uncollectibles
been estimated using the same methods as last year?
 Closed/Biased - The allowance for uncollectibles is fairly
stated in all material respects, wouldn’t you say?

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Interviewing Skills Exercise
 Think of a story (from childhood, humorous, etc.).
 Tell the story to your partner (2-3 minutes).
 Have the other person paraphrase the story by telling it
back to you. The other person should use as many of the
original words as possible.
 What did you learn from this exercise?
Questions?

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William Woodington, CPA, CIA
Woodington Training Solutions
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bill@woodingtontraining.com
Jim Kaplan, CIA, CFE
AuditNet LLC®
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