7 cri&cal ques&ons you must ask in every walkthrough or ... · © 2018, raven global...
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
7Cri&calQues&onsYouMustAskinEveryWalkthroughorInterview
HostedbyCUAV
PresentedbyRavenCatlin
RavenGlobalTraining
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
RavenCatlin,CPA,CIA,CFSA,CRMA
! Callme:571-283-1878! Emailme:[email protected]! LinkedIn.com/in/ravencatlin! ChiefAuditExecu&ve! BornAuditor! 20+yearsininternalaudit&riskmanagement! 17yearsfacilita&ngandeduca&ngprofessionals
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
RavenGlobalTraining,LLC! Providingin-house,virtual,andon-sitetrainingservicestocorpora&ons,governments,not-for-profits,&associa&ons
! 210coursestoadddimensionstoyourlife&future! 12engagingfacilitatorsinGRC,IA,IT,&DA! Twi^er:@raventraining! Facebook:@globalrisktraining! Website:www.ravenglobaltraining.com! Email:[email protected]
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RavenGlobalTraining’sSignatureCourses
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AGILE AUDITINGTM
! Analterna&vetotradi&onalauditprojectmanagement
! Adaptable! Riskfocused! Shorteraudits! Leveragingauditclientinterac&on! Allowingaudittobemorenimbleandresponsive
RISK ASSESSMENTS DONE RIGHT!
! Designfirst
! Valuesecond
! Costthird
! Compliance/Auditlast
INTELLIGENT INTERNAL CONTROLS
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Attheendofthissession,youwillbeableto…
! Gettheinforma&onyouneedduringinterviews! Asktherightques&onsintherightway! Askbe^erques&onstogetbe^erresponses
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
Clarity
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
9BasicRulesforAsking1. Bedirect,whenyoucan2. Makeeyecontact3. Useplainlanguage4. Usesimplesentencestructure5. Bebrief6. Maintainfocusonthesubjectathand7. Makecertainthepurposeoftheques&onisclear8. Theques&onmustbeappropriateforthesitua&on
andpurpose9. Themannerofaskingshouldreflecttheintent
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TypesofQues&ons
• Direct• Indirect• Open• Closed• Filtering/probing• Hypothe&cal• Explora&ve• Reflec&ve
• Clarifying• Divergent• Convergent• Stupid× Nega&ve× Trick× Loaded× Leading
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
OtherQues&ons
• Who?• What?• When?• Where?• Why?• How?• Howoken?• Howmuch?• Can?
• Which?• Is?• Could?• Would?• Should?• Do?• Will?• Whatif?• Tellme…
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
CanYouAskTooManyQues&ons?
! Yes! No
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
JudgerorLearner
Judger• Judgmental• Reac&veandautoma&c• Knowitalready• Blame• Inflexible• Either/orthinking• Selfrighteous• Defendsassump&ons• Morestatementsandopinion
Learner• Accep&ng• Responsiveandthoughnul• Valuesnotknowing• Responsibility• Flexibleandadap&ve• Both/andthinking• Inquisi&ve• Ques&onsassump&ons• Moreques&onsandcuriosity
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Awalkthroughis…
Aninterviewusedtounderstandanddocumenttheclientprocess,procedures,andtransac&onsonanend-to-endbasisandtoiden&fykeycontrolsfortes&ng&valida&on.
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WalkthroughQues&ons! Howdoesthisinforma&ongettoyou?! Whendoyougetit?! Howokendoyoureceivetheinforma&on?! Howdoyouknowwhethertheinforma&onis
correct?Whatifitisincorrect?! Wheredoyousendthisinforma&on?! Whoelsehasaccesstothisinforma&on/data?! Whataretheconsequencesifthiscontrolisnot
performedcorrectly?! Whyisthiscontrolimportant?
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
! Whatareyoulookingforwhenyoureviewandauthorizethattransac&on?
! Whatareyoulookingfortodetermineifthereisanerror?
! Whatdoyoudoifyoufindanerror?! Whattypesoferrorshaveyoufound?! Whathappenedasaresultoffindingtheerrors?
Weretheerrorswereresolved?! Haveyoueverbeenaskedtooverridetheprocess
orcontrols?! Arealltransac&onsprocessedthiswayorarethere
othertransac&onsthatareprocesseddifferently?16
WalkthroughQues&onscon&nued
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
DataAnaly&csAllStartswitha?BusinessQues1on(Includes“SoWhat”)
TestObjec1ve TypeofQuery/Test(Technique)
DataSource(s)
Howmanyvendorsdowehavecurrentcontractonfile?
Performance Metric VendorTableContractTableLegalTable
Whattypesofvendorsconsumemostofourbudget?
Performance Metric BudgettableVendortableBBB/businessregistry
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My3Nuggets7Ques&onsinAuditInterviews
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2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
ConnectwithUs
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FeedbackandCommentstoRavenGlobalTraining
DCMetro571-283-1878info@ravenglobaltraining.comwww.ravenglobaltraining.com
@raventraining LinkedIn.com/in/ravencatlin https://www.facebook.com/globalrisktraining/
Raven Catlin CEO & Lead Trainer
Raven Global Training LLC [email protected]
DC Metro 571-283-1878
2018 Harrisonburg, VA © 2018, Raven Global Training / Raven Catlin @raventraining
TipsforBe^erInterviews…Don’t• TalkTooMuch(70%ofthe&meyoushouldbelistening-70/30
rule)• Playtheguessinggame–guessinginsteadofasking• Avoidaskingtheques&onthatneedstobeasked• Asktheques&onwithoutcontext• Askambiguous,misleading,orvagueques&ons• Usejargonthatisn’tknowntotheinterviewee• Ask,mul&ple,leading,trick,andloadedques&ons• Discourageintervieweewhenhewantstoelaborate• Interrupttheinterviewee• Expressjudgmentaboutananswer…yet!
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