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Effective Interviewing Techniques

[Audit of Construction Projects]

by Gursharan Singh

1.0  Introduction 

1.1 The success of any audit is dependent on many factors and one of the main factors is the ‘interviewing’ factor of the many parties who represent the auditee. Interviewing is a critical capability that every auditor should posses as it affects the success of every aspect of audit.

1.2 There are specialized training courses that provide guidance on the aspects that an auditor should always be aware of during an interview. However, the approach and the aspects can differ due to differences in applicable laws, political systems, language, culture, origin of clients/contractors, construction sites, available resources [manpower, building materials, machinery equipment].  It is especially important in the case of audit of any construction project because the auditor is generally financially orientated whereas the interviewees are more often than not professionals with technical expertise. 

2.0 Preparing for an Interview 

2.1 An auditor should equip himself with the relevant knowledge that will enable the asking of questions that are right and relevant to the audit assignment and the expertise of the interviewee. This is an important first step to ensure that the auditor has the confidence to have an effective interview and also to gain the confidence and respect of the prospective interviewee as it would build mutual respect among the parties. Further, it will result in the auditor being able to correctly evaluate the responses and ensure further progress of the interview.

3.0 Expectations from an Interview

3.1 The auditor should be transparent and have a meeting with the management to explain the objective of the audit and the interviews. Management may voice its concerns and have doubts on certain aspects for which clarifications should be provided and the doubts cleared. It is to be emphasized and substantiated that the audit would be of overall benefit to the organization, management and the individuals. It will thus be possible to ascertain the expectations of the management and those of the individual interviewee. This should result in the management providing the required support and the interviewees providing their full co-operation during the interview for en effective audit. 

4.0 Time, Timing and Location of the Interview

4.1 An auditor should endeavor to arrange the timing and location of an interview that would be convenient to the interviewee and keep the interview short and relevant to the subject. This is important as the interviewee is generally a busy person who can contribute better by performing the job for which he was employed. The auditor should consider of combining the interview with a visit to the construction site where the interviewee may be in a position to better explain his responses to the questions asked. The combination should also enable the auditor better appreciate the problems of the interviewee and the justifications of the actions taken vis-à-vis the costs incurred.

5.0 Format of the Interview      

5.1 An interview is a conversation that takes the form of questions and answers between two parties. However, the auditor should ask the questions with a view to obtain information, clarification and confirmation. The objective is to let the interviewee do most of the talking with the auditor doing the listening. The 20/80 theory would be relevant here where the auditor talks for 20% of the time whereas the interviewee talks for the other 80% of time. It is equally important that the auditor has the quality of patience as it may take time to get the trust and confidence of the interviewee.  It may be necessary and beneficial in some cases to have small talk with to break the ice and provide a break from the serious business.

5.2 In addition to verbal responses to the questions, it is particularly valuable for an auditor to acquire the skill to interpret the ‘body language’ of the interviewee. This knowledge can enable him to evaluate the honesty of the response of the interviewee. In this respect the auditor should also remember to give the correct signals through his own body language as a wrong message could negate the benefits of the interview.

6.0 Recording the Interview

6.1 It is not the general practice to make taped records of the interview, as the interviewees may be reluctant to provide all the required information or honest responses. However taping may be done with prior consent of the interviewee. Another method would be the taking of handwritten notes subject to the interviewee having the right to view and provide his comments before they become part of the interview records. This is important to gain and retain the trust of the interviewee,

6.2 Group interviews may be held if appropriate and acceptable to all present. However for best results, it is best to have interviews on an individual basis.  

7.0 Sensitive Aspects

7.1 There are cultural and religious differences among the multi-religious population composition of Malaysia as in many other countries. Thus it is desirable that personal preferences should be avoided as they are generally sensitive in most communities These would include matters in respect of religion, political choices, sex, financial, family, etc. It is a no-no for a Muslim to be entertained with pork and other dishes that may be classified as ‘forbidden’ [haram] Similarly a Hindu may take offence if he ere to be served beef. Again shaking hands among people of different genders and among conservative persons may also not be acceptable. It is also important that both parties dress decently and in accordance with acceptable code of dress that may be appropriate [or prescribed] in some areas. It would be wise for the auditor to equip himself with knowledge about local customs and other aspects that may be deemed sensitive.    

8.0 Future Communications    

8.1 There are possibilities when interviewees may not be willing, may not remember or may be scared to give important parts of information during the interviews but may decide later to come forward.

9.0 Conclusion 

9.1 It is important for the auditor to be prepared, transparent, cautious, and sensitive and give the right body signals, be prepared to listen & sensitive to the interviewees and makes proper arrangements for the interviews. Thus it is important that the auditor is accessible to the interviewees at any and all times because information can come anytime for the auditor to be there to receive. These techniques will assist any auditor to do an effective construction project audit assignment.

GSK/Feb 2005  

[P.S.:The writer welcomes any enquiries or exchange of views.]

GURSHARAN SINGH C.M.I.I.A.
[Trainer – Retired Audit Officer]
116 Jln Hujan Manik O.U.G. Jln Kelang 58200 Kuala Lumpur, Malaysia
[Tel, No. [H] 603-79824492 E-mail: gsk38@hotmail.com]

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