Audit Interviewing Techniques and Tools Presented by Gene

Audit Interviewing Techniques and Tools Presented by Gene Hall, Virginia Diane Robichaud-Cormier, New Brunswick Constance Owen, JJ Keller & Associates

Introduction: Why do an opening conference? Required by IRP and IFTA • • IFTA AUDIT MANUAL “A 630 OPENING CONFERENCE” IRP AUDIT PROCEDURES MANUAL “Section 602” The importance of the opening conference Opening Conferences should be held regardless of whether the audit is performed at the jurisdiction’s office, the carrier’s office, or at an agent’s office How and when to deal with reporting services

Preparing prior to the opening conference Pre-Audit Questionnaire Examples Can be completed by mail, by phone or in person Review jurisdiction information Contact Carrier Establish a main contact and a backup contact Confirmation in Writing Determine the following Sample period selection. Sample vehicle selection • Obtain signature on sampling agreement and projection of audit results during opening conference

What Auditors Can Do Explain the audit process to the carrier at the beginning Establish cooperation with the carrier Understand the carrier’s business. Discussion: why an extension may be signed at an opening conference

Audit Interview Techniques Address the auditee’s concerns and questions Ask the same questions but in a different way to confirm the answer Ask open-ended questions Try to get the auditee to paint you a picture Don’t just use / read a scripted form Follow the trail wherever it leads Examples of some issues / questions that might come up Examples of questions that a carrier could ask the auditor How to deal with difficult carriers? Discussion: different approaches

What Industry Can Do Carrier/Agents should provide clear parameters Office hours, where an auditor is allowed, training on office machines and safety rules etc. Give the auditor what they ask for Keep notes on exceptions

Conclusion: Comments Questions Horror stories Good examples from both government and industry