ChatGPT is Pretty Sweet

ChatGPT may be sweet, but it’s also eerie. Within a minute, it pulls together relevant information creating a short essay with an acceptable introduction and conclusion summarizing whatever question was posed.

I was rather impressed with the results after entering multiple inquiries:

• What is GAGAS?
• Why use GAGAS?
• What are the steps of conducting a performance audit?

Not completely reliable…

ChatGPT only uses the information it finds on the internet meaning the answer is sometimes incomplete or wrong. You know, as the old axiom goes, “Junk in, junk out!”

I wasn’t surprised to see a messy, incomplete answer when I asked it, “What is inherent risk on a performance audit?” since the online auditing standards ChatGPT draws from are all over the place. And I’m pretty sure I see my own blog post content in the ChatGPT responses.

ChatGPT’s audit interview process

Look at the results when I asked it how to conduct an audit interview:

Conducting an audit interview is an important part of gathering information, understanding processes and obtaining insights from key individuals within the audited entity. Here are some steps to effectively conduct an audit interview:

1. Prepare for the Interview:
   • Define the purpose and objectives of the interview.
   • Identify the individuals to be interviewed based on their roles, responsibilities and knowledge relevant to the audit area.
   • Research and gather background information about the audited entity, the specific area being audited and any related documents or reports.
2. Plan the Interview:
   • Determine the interview questions and topics to cover based on the audit objectives and the information needed.
   • Structure the interview in a logical order, ensuring a flow that covers the necessary areas and allows for a comprehensive understanding of the processes.
   • Consider using open-ended questions to encourage detailed responses and to obtain a deeper understanding of the subject matter.
3. Establish Rapport:
   • Begin the interview by introducing yourself, explaining the purpose of the audit and emphasizing the importance of the interviewee’s insights and cooperation.
   • Create a comfortable and non-threatening environment, allowing the interviewee to feel at ease and be more open in sharing information.
4. Active Listening:
   • Actively listen to the interviewee’s responses, maintaining eye contact and demonstrating attentiveness.
   • Take notes or record the conversation (with permission) to ensure accurate documentation of the interview.
5. Ask Probing Questions:
   • Seek clarification or ask follow-up questions to gain a deeper understanding of the interviewee’s responses.
   • Ask for specific examples or evidence to support their statements or claims.
6. Remain Objective and Neutral:
   • Maintain an unbiased and neutral approach throughout the interview, avoiding assumptions or preconceived notions.
   • Allow the interviewee to express their views and opinions freely without interruption or judgment.
7. Document the Interview:
   • Take comprehensive notes during the interview to capture key points, important details and any relevant information.
   • Record the interviewee’s responses accurately, using their own words whenever possible.
   • Immediately after the interview, review and organize your notes to ensure clarity and accuracy.
8. Follow-Up:
   • Thank the interviewee for their time and participation.
   • If necessary, request additional documentation or evidence to support the interviewee’s statements.
   • Maintain confidentiality and assure the interviewee that their responses will be treated with appropriate discretion.

Remember, effective communication skills, active listening and maintaining a professional demeanor are essential for conducting successful audit interviews. Building rapport and creating a comfortable environment encourages open and honest communication, enabling auditors to gather valuable information to support the audit process.

Pretty sweet, huh?

Just add a dose of humor plus a few stories here and there for a decent blog post or article. ChatGPT does the rest! No wonder schools are banning its use for student papers.

But what happens if folks (like me) stop writing original work and the only source of content ChatGPT has is itself? That couldn’t happen… right? There’s that eerie feeling again!

Stay on top of your audit game

Join me – a live human – for one of my upcoming webinars in July: Audit Findings: An Online Workshop for the Pacific Islands and Audit Reporting Clinic. ChatGPT may be pretty sweet, but it’s still no substitute for the well-trained auditor!