Performance of Audit Interview & Audit Evidence


The goal of this consultancy module is to become acquainted with, understand and apply appropriate interview techniques in various audit situations as well as the essential decision-theoretical audit methods for conducting an audit examination according to international standards (among others, those established by the Institute for Internal Auditors – IIA).

In order to achieve prompt and direct success during the performance of an audit – regardless of the audit-services discipline – well-developed interview techniques are indispensable, for example with respect to a compliance audit, an operational audit, a financial audit or a governance audit.


  • Preparation of an audit interview
  • Suitable selection and configuration of interview participants
  • Application of the “corroborating evidence” technique for audit interviews
  • Discussion techniques for conducting an audit interview
  • Phase models for audit interviews
  • Post-processing of an audit interview
  • Significance and intrinsic value of information sources within the field of auditing
  • Evaluating and amalgamating items of information within the framework of an auditor’s constructivist decision-making perspective
  • Audit and detection risk with a focus on beta audit risk
  • Conscious selection of information sources
  • Integration and implementation of audit techniques within the risk-oriented audit procedure of an individual audit

Training Team

Audit-Championship is a university spin-off. We focus on networking between science and practice. Audit-Championship provides thought leadership and innovative methods to support its customers across all industries in digital transformation. We support audit departments globally as well as national Internal Audit associations with yearly 1.800+ training days and transformation services along an internal audit knowledge value chain.

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Get in touch with us, we look forward to developing a great training event and didactical concept for you and your internal audit team.

Didactics | Methodology

We train you and your team on-site, or we can train you online worldwide in the form of a Virtual Training Series: Interactive lecture, discussion, practical example, case studies, reflection.


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