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 May 2014 Event

Chapter Event
5/21/2014 6:00 PM
5/21/2014 8:30 PM
Odyssey Restaurant 15600 Odyssey Drive Granada Hills, CA 91344 | California

Odyssey Restaurant

15600 Odyssey Drive

Granada Hills, CA 91344

May 21, 2014
Registration 6:00p
Dinner 6:30p
Speaker 7:15p
Networking 8:30p

Audit Interviewing Best Practices

6:00p - Registration
6:30p - Dinner
7:15p – 8:30p – Presentation by Steven J. Hudoba

Member Registration - $30
Non-member Registration- $35
1 CPE hour

The registration fee includes: Dinner, presentation, and CPE credit.

This presentation and discussion focuses on best practices for audit interviews. Audit interviews can take many forms, but usually have the objective of obtaining information from a client, or auditee, in order to understand and document business processes in an organization. This presentation discusses preparing for an audit interview, performing an interview, techniques for confirming the information obtained, and procedures for follow-up and documentation of the information.

This type of interview should be distinguished from job interviewing, which has a different objective of finding good candidates to hire, and from fraud interviewing, which also has a different objective, usually to find out details of an unscrupulous event that has occurred and/or to determine the guilt or innocence of a suspect. Instead, the auditor seeks to obtain information in a non-persuasive and non-contentious manner.

Since this presentation and topic are in development, the format for the meeting will be a group discussion led by the presenter. All participants will be encouraged to freely contribute their experiences and to share their best practices. Sub-topics for discussion will include:

  • Audit Interview Planning

  • Use of Agendas and Request Lists

  • Ice Breakers and Building Rapport

  • Question Types and Styles, Use of Open-Ended Questions, Use of Probing Questions

  • Paraphrasing for Clarification and Confirmation

  • Concluding the Interview and Follow-up

  • Process Observations, Tours, Walk-Throughs

  • Use of Cameras (Photos and Videos) and Other Recording Devices

  • Documenting the Interview

Speaker Bio
Steven J. Hudoba, MBA, CPA, CIA, CISA, CFE

Steven Hudoba has worked in auditing and internal controls for over 28 years, including numerous projects across many industries while in public accounting. His background includes 14 years with “Big X” firms, including C&L, E&Y, PW, PwC, and D&T. He has spent an additional ten years in Internal Audit, first in banking and more recently as the Director of Internal Audit for Guitar Center, Inc. in Westlake Village, CA and as Senior Director, Internal Audit at Arctic Slope Regional Corporation in Anchorage, Alaska. Steven is currently employed as a Senior Manager at Harrington Group CPAs, a local public accounting firm that focuses on not-for-profit clients.

Steven earned four degrees at the Carlson School of Management at the University of Minnesota, including his Bachelor of Science – Accounting and his Masters of Business Administration – Strategic Management, while working full time. He currently serves as a member of the Board of Governors of the San Fernando Valley Chapter of the Institute of Internal Auditors (IIA), and as Vice President – Membership for the Los Angeles Chapter of Financial Executives International (FEI). Steven has served in numerous other capacities with professional organizations in the past, including President of the LA IIA Chapter and President of the Minnesota ISACA Chapter. He is a frequent speaker to students at several Southern California universities and host of local IIA Chapter events.