Audit Interviewing Techniques and Tools

1
Audit Interviewing Techniques and Tools

• Presented by
• Gene Hall, Virginia
• Diane Robichaud-Cormier, New Brunswick
• Constance Owen, JJ Keller Associates

2
Introduction

• Why do an opening conference?
• Required by IRP and IFTA
• IFTA AUDIT MANUAL A630 OPENING CONFERENCE
• IRP AUDIT PROCEDURES MANUAL Section 602
• The importance of the opening conference
• Opening Conferences should be held regardless of
  whether the audit is performed at the
  jurisdictions office, the carriers office, or
  at an agents office
• How and when to deal with reporting services

3
Preparing prior to the opening conference

• Pre-Audit Questionnaire
• Examples
• Can be completed by mail, by phone or in person
• Review jurisdiction information
• Contact Carrier
• Establish a main contact and a backup contact
• Confirmation in Writing
• Determine the following
• Sample period selection.
• Sample vehicle selection
• Obtain signature on sampling agreement and
  projection of audit results during opening
  conference

4
What Auditors Can Do

• Explain the audit process to the carrier at the
  beginning
• Establish cooperation with the carrier
• Understand the carriers business.
• Discussion why an extension may be signed at an
  opening conference

5
Audit Interview Techniques

• Address the auditees concerns and questions
• Ask the same questions but in a different way to
  confirm the answer
• Ask open-ended questions
• Try to get the auditee to paint you a picture
• Dont just use / read a scripted form
• Follow the trail wherever it leads
• Examples of some issues / questions that might
  come up
• Examples of questions that a carrier could ask
  the auditor
• How to deal with difficult carriers?
• Discussion different approaches

6
What Industry Can Do

• Carrier/Agents should provide clear parameters
• Office hours, where an auditor is allowed,
  training on office machines and safety rules etc.
• Give the auditor what they ask for
• Keep notes on exceptions

7
Conclusion

• Comments
• Questions
• Horror stories
• Good examples from both government and industry