Using ChatGPT and Claude to Improve Internal Audit Interviewing, Communication, and Influence
How Artificial Intelligence Can Help Auditors Ask Better Questions, Resolve Conflicts, and Deliver Greater Value
Introduction: Internal Auditing Is a People Business
Internal auditors spend considerable time evaluating risks, examining internal controls, reviewing transactions, and assessing compliance. However, much of an auditor's effectiveness depends on something that cannot be accomplished through technical knowledge alone: the ability to communicate with people.
Auditors must ask questions, conduct interviews, listen carefully, challenge explanations, resolve disagreements, and persuade management to address identified risks.
An auditor may possess exceptional technical knowledge of the COSO Internal Control Framework, the Global Internal Audit Standards, and risk-based auditing methodologies. Yet, if that auditor cannot conduct an effective interview or communicate a finding constructively, the value of the audit engagement may be diminished.
Artificial intelligence tools such as ChatGPT and Claude provide new opportunities to strengthen these essential professional skills.
Rather than replacing human judgment, AI can serve as an interview preparation assistant, communication coach, role-playing partner, and analytical resource.
The objective is simple: Use AI to become a more effective auditor, not merely a faster auditor.
1. Using AI to Ask Better Audit Questions
One of the most important skills in internal auditing is knowing how to ask the right question.
Poorly constructed questions frequently produce incomplete answers. Closed-ended questions may elicit little more than a yes or no, while leading questions may influence the interviewee's response.
AI can help auditors develop more thoughtful, open-ended questions before conducting interviews with process owners and management.
Example ChatGPT or Claude prompt:
"Act as an experienced internal audit manager. Develop 15 open-ended interview questions for the manager responsible for vendor master file maintenance. Focus on segregation of duties, authorization of changes, authentication of banking information, audit trails, and management oversight. Organize the questions by risk area and identify the purpose of each question."
The resulting questions provide a starting point for a structured interview.
Auditors should review and refine these questions based on the organization's risk profile, audit objectives, and available evidence.
AI can also help identify questions that may be missing from the original interview plan.
2. Applying S.P.I.N. Selling to Internal Audit Interviews
The S.P.I.N. Selling methodology, developed by Neil Rackham, provides a useful framework for conducting more productive business conversations.
S.P.I.N. stands for:
Situation: Understanding the current process or environment.
Problem: Identifying weaknesses, difficulties, or concerns.
Implication: Exploring the consequences of identified problems.
Need-Payoff: Helping the interviewee recognize the value of improvements.
Although originally developed for consultative selling, the methodology can be adapted to internal auditing.
Consider an audit of vendor master file controls.
Situation Question: "How are changes to vendor banking information currently requested and approved?"
Problem Question: "What challenges does your department encounter when verifying banking changes requested by vendors?"
Implication Question: "What could happen if an unauthorized banking change resulted in a payment being directed to a fraudulent account?"
Need-Payoff Question: "How would an independent callback verification procedure improve your confidence in the accuracy of vendor payment information?"
ChatGPT or Claude can generate S.P.I.N. questions for virtually any audit engagement.
Example AI prompt:
"Develop a S.P.I.N. questioning strategy for an internal auditor interviewing a procurement director about vendor fraud risks. Provide five questions for each S.P.I.N. category. The questions should encourage management to identify control weaknesses and recognize the business value of corrective actions."
This approach can help transform an audit interview from a compliance checklist into a meaningful business discussion.
3. Practicing Difficult Audit Interviews With AI
Not every audit interview goes smoothly.
Auditors frequently encounter managers who are defensive, dismissive, uncooperative, or concerned about the consequences of audit findings.
Traditionally, auditors developed the skills needed to manage these situations through experience, mentoring, and classroom exercises.
AI introduces another training opportunity: realistic conversational simulations.
Example AI prompt:
"Act as a defensive department manager who disagrees with an internal audit finding involving inadequate segregation of duties. I will play the internal auditor. Challenge my questions, defend your department's practices, and express concerns about the cost of implementing additional controls. After our conversation, evaluate my professionalism, questioning techniques, listening skills, and ability to resolve disagreements."
The auditor can practice the conversation repeatedly, trying different approaches.
AI can provide feedback on whether the auditor:
Asked appropriate follow-up questions.
Demonstrated active listening.
Maintained a professional tone.
Distinguished facts from assumptions.
Explained business risks effectively.
Sought constructive agreement without compromising audit independence.
These exercises can be particularly valuable for new auditors, audit supervisors, and professionals preparing for challenging meetings.
4. Improving Active Listening and Follow-Up Questions
Effective interviewing involves more than asking prepared questions.
Auditors must listen carefully, recognize incomplete explanations, identify inconsistencies, and determine when additional inquiry is necessary.
AI can help auditors practice these skills using fictional interview transcripts or appropriately authorized, de-identified materials.
Example AI prompt:
"Review the following simulated internal audit interview transcript. Identify questions that were not fully answered, possible inconsistencies in management's explanations, areas where the auditor should have asked follow-up questions, and any assumptions that require independent verification."
This analysis may reveal opportunities to improve the interview process.
However, AI-generated observations are not audit evidence. The auditor must independently evaluate the underlying facts and obtain sufficient appropriate evidence before reaching conclusions.
5. Using AI to Improve Conflict Resolution
Disagreements between auditors and management are common.
Management may dispute the severity of a finding, question the feasibility of a recommendation, or believe the auditor does not fully understand operational requirements.
The auditor's challenge is to maintain objectivity while encouraging productive discussion.
AI can help prepare for these situations.
Example AI prompt:
"An internal auditor has identified that privileged system access is not reviewed periodically. The Chief Information Officer believes the proposed quarterly review is unnecessary and burdensome. Develop a professional discussion strategy that acknowledges management's operational concerns, explains the security risks, and explores alternative controls without compromising the audit conclusion."
AI can suggest alternative wording, anticipate objections, and help auditors frame discussions around risk and business objectives.
The goal is not to win an argument. It is to obtain an accurate understanding of the risk and encourage appropriate management action.
6. Communicating Audit Findings More Effectively
A technically accurate audit finding can still fail to produce corrective action if management does not understand its significance.
Internal auditors need to explain:
What condition exists.
What criteria or control expectation applies.
Why the condition occurred, when the cause is supported by evidence.
What risks or consequences arise.
What corrective action management should consider.
AI can help auditors improve the clarity and organization of their findings.
Example AI prompt:
"Rewrite the following fictional internal audit finding for a senior management audience. Preserve the factual conclusions, explain the business risk in plain language, remove unnecessarily confrontational wording, and propose a practical corrective action. Do not introduce unsupported facts or conclusions."
The auditor can then compare the original finding with the AI-assisted version.
This is especially useful when preparing executive summaries, audit committee presentations, and management discussion materials.
7. Increasing Internal Audit's Influence Within the Organization
Internal auditing should be recognized as a source of independent assurance and valuable insight.
Achieving that recognition requires more than issuing reports.
Auditors must develop constructive relationships with management, understand organizational objectives, and communicate the significance of risk management and internal control.
AI can assist auditors in preparing conversations with senior executives and audit committees.
Example AI prompt:
"Act as an executive communication coach. Help an internal audit director prepare a five-minute presentation to the audit committee explaining why weaknesses in vendor master file governance create financial, operational, and fraud risks. Emphasize business impact, management accountability, and the importance of corrective action."
AI can also help auditors anticipate executive questions and develop concise, evidence-based responses.
These capabilities can strengthen the auditor's ability to communicate without undermining the independence or objectivity required by professional standards.
8. Using AI to Improve Audit Leadership and Productivity
Audit managers must balance engagement planning, staff development, fieldwork supervision, stakeholder communication, and reporting deadlines.
AI can assist with many preparatory and administrative activities.
For example, auditors can use ChatGPT or Claude to develop interview agendas, organize meeting notes, prepare discussion outlines, identify follow-up responsibilities, and create training scenarios.
Example AI prompt:
"Develop a 30-minute coaching session for junior internal auditors on conducting effective interviews. Include learning objectives, three role-playing scenarios, a checklist of effective questioning behaviors, and five discussion questions for the audit supervisor."
The potential benefit extends beyond time savings.
AI can help audit leaders develop more consistent coaching practices and provide staff with additional opportunities to strengthen professional judgment and communication skills.
9. Recognizing the Limitations and Risks of AI
While ChatGPT and Claude can improve audit preparation and professional development, auditors must understand their limitations.
AI systems may generate inaccurate statements, misunderstand organizational context, overlook important risks, or produce recommendations that are impractical or inconsistent with professional requirements.
Auditors should establish appropriate safeguards, including:
Protecting confidential organizational, employee, customer, and audit information.
Following organizational policies governing the use of AI tools.
Independently verifying factual statements and technical conclusions.
Avoiding the use of AI-generated content as a substitute for audit evidence.
Maintaining professional skepticism, independence, and objectivity.
Ensuring that final audit judgments and conclusions remain the responsibility of qualified auditors.
AI should support the auditor's professional judgment, not substitute for it.
10. The Future of Audit Communication Skills
Artificial intelligence is changing how auditors prepare for engagements, analyze information, and communicate with stakeholders.
However, the fundamental interpersonal skills of successful internal auditors remain essential.
Auditors still need to ask meaningful questions, listen carefully, understand business operations, evaluate explanations, resolve disagreements, and communicate findings in ways that encourage corrective action.
The opportunity is to combine traditional audit tradecraft with modern AI capabilities.
An auditor who understands internal controls but cannot communicate effectively will struggle to influence organizational improvement.
An auditor who combines technical competence, strong interpersonal skills, and responsible
AI usage will be better equipped to deliver value.
Learn More: Ask, Get, Perform — Professional Communication Skills for Auditors
Corporate Compliance Seminars (CCS) offers the Ask, Get, Perform CPE training program to help auditors strengthen their questioning, interviewing, communication, conflict resolution, and professional influence skills.
The program explores practical techniques such as S.P.I.N. Selling, active listening, and effective communication that can be enhanced through the responsible use of ChatGPT and Claude.
Explore the CCS training event:
Corporate Compliance Seminars provides continuing professional education for internal auditors, external auditors, information technology professionals, and other governance, risk, and compliance professionals.
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