Qian Nengsheng / Text; Internal Audit Network / Reorganization
In the internal audit process, many audit methods need to be used to obtain effective audit evidence, and inquiry is one of the very important audit methods. Audit inquiries usually need to be carried out around the audit plan to discover and identify problems such as internal control systems, weak links or control defects in implementation, inefficient operation or incoordination of management links.
audit inquiry should pay attention to the following skills. Otherwise, not only will it not be possible to obtain effective audit information, but it may also alarm the enemy or cause rigid relationship between the auditor and the audited person to be audited and other adverse effects that hinder the realization of audit goals.
1. Create a relaxed conversation atmosphere
Audit and being audited are an opposing relationship. Therefore, the person being questioned often has a certain degree of resistance, or is unwilling to show the real information to the auditor for various reasons. A relaxed conversation environment can reduce the ideological pressure of the person being questioned, dilute the resistance of the person being questioned, and reduce the awareness of the person being questioned.
In actual audit business, we often make the conversation environment easier through the following aspects:
1. Start with a relaxed topic and slowly introduce the topic.
can generally start with chatting about unrelated matters such as the life and family of the person being questioned, let him relax, and then slowly guide him to the real audit problem. However, specific issues need to be designed according to different people, and they need to be changed in a timely manner during the actual chat so that substantive inquiries can be introduced smoothly.
For example, when I conduct audit inquiries, I will talk about the hometown and family of the person being questioned. If there are children, I will talk about their children. Then I will talk from family to work. After entering the work topic, I can easily enter the topic we want.
2. Try to arrange for inquiries without stress.
Environmental pressure can also cause the person being questioned to be nervous or be more prepared. Therefore, when talking, you need to choose a stress-free environment. It is best to find some ways to completely relax him.
If the person being questioned smokes, you can choose to divide him into one cigarette. It is very good to chat while smoking. Although I don’t smoke, I usually bring cigarettes. Think about it, how comfortable and relaxing it is to be able to suck the clouds and mist for a while while busy. Many people will feel more at this time of congratulations.
3. Try to resonate with the person being asked in emotional terms, even on the surface.
Resonance with the person being asked can not only help him find the feeling of confiding, but may also guide him to analyze deeper problems and achieve unexpected results.
2. Tips to pay attention to when asking questions
1. The questions should be specific and clear, so as to avoid the question being asked at will to deal with the questions raised by the auditors
. The auditor should be systematic and specific to the details, and do not raise general and empty questions. Because any management defects come from details. If the details cannot be specific, the answers made by the person being asked will be very general and many questions will be covered up, which will hinder the auditor from making reasonable and effective analysis and judgment of the audited matters.
For example, for the replacement of spare parts, auditors should generally understand the old-for-new directory (that is, clarify which spare parts need to be traded in?), the old-for-new operation procedure (specifically the order of the old-for-new operation, operator, signature record and controller), the old-for-new data (what reports will be formed?), and the old-for-new replacement parts for the old-for-new return to the library (which specific to whom? The processed procedures and the processed reports). These questions are raised one after another, and all the data mentioned by the inquired person are obtained for auditing and verification, so as to have a relatively comprehensive and in-depth understanding of the entire matter.
2. Try to ask some guiding questions when asking questions, instead of just answering "yes" or "no" judgmental questions
When asking questions, you should use more questions such as "please talk...", "Can you say...?", "What do you think?", and don't always use "Is it...?", "..., right?"Because simple judgmental questions can easily lead to poor conversations, create awkward atmosphere and increase the tension of the inquired persons, and are not conducive to the auditors' layers of questioning and obtaining comprehensive information.
For example, when we understand the inquiry of the purchaser, we ask, "Do you have any inquiry?" and answer, "Yes", then it will not be very good to continue asking. We can say, "Can you talk about your inquiry procedures?" In this way, we can understand the entire process of inquiry in his description inquiry procedure, and we can add the questions we need to know at each control point. For example, when we talk about obtaining quotations, we can ask in a timely manner, "How many quotations do we need to obtain?" "Does the quotation necessarily need to be written?" "Does the quotation unit need to be stamped?", etc., so that we can understand the various current situations and problems of the inquiry process more comprehensively and in-depth.
3. When asking questions, you can appropriately add the questions we already know.
. The questions that ask the known answers are often added according to actual needs, because the questions of the known answers are generally used to test whether the person being asked is honest, or to understand the professional knowledge, knowledge, technology or management capabilities of the person being asked. In addition, in special projects, you can also use the known answers to deter the person being asked. When asking questions about these known answers, the auditor should pay attention to the details of the person being asked, including the expression, eyes or subtle body movements when answering, and analyze the questions from these details. For example, if his eyes dare not look at you when answering, or there is subtle embarrassment or nervousness on his face, they can be verified with his answer.
4. Questions should be easy to understand. Don’t be too professional or blunt.
. Auditors should use popular language according to the specific situation of the person being questioned to avoid being too professional or blunt. Because too professional or blunt questions may lead to errors in understanding or make it uncomfortable to be asked, which may reduce the effect of the inquiry.
3. Be good at using contradictions
The operation of each organization requires the coordination and cooperation of multiple departments. No matter how perfect and smooth the management process is, different departments and different people will have various contradictions to a greater or lesser extent. When auditors find problems, each department always consciously or unintentionally ignores or conceals its own or its department's problems, and is willing to show the defects and responsibilities of other departments. Therefore, auditors can better make use of this to understand information and clues from multiple departments, and these clues are likely to be the key clues of this audit.
4. Be good at using body language
In conversation with the person being questioned, the body language of the auditor will give the person being questioned invisible support or blow, implying whether the person being questioned will continue to express in detail or stop expressing it. Support and encouragement are manifested as the eyes of both parties in the conversation maintain a comfortable contact and alertness, and a slightly leaning forward. The uncomfortable vision of the two parties, the leisure of their limbs (lying on a chair), or the expression of meaningless, bored or bored will affect the effect of the conversation.
5. Resolve conflicts
Audit and the audited unit are always opposite. Regardless of whether the auditor is objective and fair or whether the auditor's advice is appropriate, there may be contradictions and misunderstandings. During the interrogation process, auditors should first pay attention to facts and status quo, shelve differences in understanding, do not make unnecessary arguments, and understand the problem from the perspective of the organization, ensure the principle of objective and fairness. Even if there is a dispute, they should use facts to explain the problem after collecting sufficient evidence, and do not argue with each other, so as not to make the relationship very stiff before the audit project is completed, resulting in the project being unable to be implemented.
Qian Nengsheng / Text; Internal Audit Network / Reorganization; copyright of the article belongs to the author, some pictures and texts are from the Internet, the author information has been marked, and some cannot be identified and the source of the author and the first publication are for learning and research purposes only. If copyright is involved, please contact the background to delete it.
