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

Management Trainer

About the ARC Institute

With the Audit Research Center, the ARC Institute provides important impulses for the further development of the audit industry. The focus is on networking science and practice. The focus is on further and new development in cooperation with auditors, companies and associations in order to maintain practical relevance and to develop methods, tools and concepts that can be implemented. The results developed in dialogue with industry experts serve as a guideline and adaptation options in practice today, in order to increase the overall benefit of the company in the long term and sustainably with innovative auditing work.

In the spirit of thought leadership, the ARC Institute and the Audit Research Center stand for topic leadership and forward thinking in the area of internal auditing.

Currently, the ARC Institute supports not only leading supranational institutions in the context of research, consulting and personnel development projects, but also numerous listed companies in the three German-speaking countries of Germany, Austria and Switzerland.


Terms of participation and price

Each open training day is 890,- Euro plus VAT when booking the modules individually. Inhouse training conditions are based on individual pricing and travel expenses. After receipt of your registration you will receive a confirmation of registration with invoice. Please pay the registration fee directly after receiving the invoice. The registration fee does not include 19 % VAT.  The price includes participation in the lectures of the booked event, lunch, coffee breaks and seminar documents.

How can we support you?

At a glance

Target audience:
Employees and managerial staff from the internal audit function

Interactive presentation, discussion, group projects, practical exercises, case studies, retrospective summary

Training / Training / Consulting period:
Bookings are based on an audit-situation analysis as well as a personal preliminary meeting (training generally covers 1-2 days of instruction, audit performance/support determined by circumstances).

Would you like more details about ARC’s Audit Training & Consulting Services, or do you wish to book an appointment with its team? Please address your e-mail inquiry to or phone us at +49-2159-6945-904