审计询问的方法与技巧

审计询问是审计执法取证中常用的方法，也是发现经济大案要案线索的重要途径。审计询问方法与技巧得当，设计巧妙，对快速形成充分的审计证据必将起到事半功倍的效果。审计询问是审计主客体之间的一种交流方式。所谓审计询问方法与技巧，是指在审计实施过程中，审计人员根据事先拟定的询问策略，运用语言学的规则和逻辑学原理，向被审计询问对象提出问题了解情况的具体方法和技能。而发问则是审计询问语言活动的主要表现形式，发问技巧的正确选择，对审计询问活动的顺利推进，完成审计询问任务、扩大审计成果无疑具有非常重要的作用。在审计实践中，可结合具体情况，有针对性地选用如下审计询问方法与技巧：

一、试探式发问

这是以试探被审计询问对象想法，摸清其底细为目的的一种发问方法。主要用于初次审计询问或发现重大问题再次审计询问或对审计询问抵触情绪比较强的对象。试探的内容可以是被审计询问对象的认识程度、个性特点、心理状态、反审查伎俩、重要审计事实，也可以试探一下掌握的某一审计证据是否属实，某一推测是否正确等。试探式发问一般是从问题外围或者是不直接相关的问题问起，也可以适当穿插些个别较为重大的问题，实施“火力侦察”。如有特定的目标，提问应具有明确的针对性，反之，可从不同的侧面了解相关情况。也可以直接的方式向其提出已经掌握的某一事实、某一推测，以确定其真伪。还可采用旁敲侧击、引而不发的谋略，试探所需要明确的问题。总之，采用此法，用语要委婉、含蓄、言简而容量大，富有进退空间。审计实践中，这种方法使用比较普遍，有利于增加线索，扩大效果。

二、迂回式发问

即从外围问题入手，选择隐蔽的审计询问途径，待时机成熟时，再提出要害问题的一种审计询问方法。主要适用于：证据较少，且证明力不强;被审计询问对象态度不好且有退路可辩解;违法违纪数额较大，心理负担较重，正面发问难以奏效等。采用迂回式发问，应对有关问题进行周密设计编排，确定恰当的发问次序，先提一些看似简单而与准备围攻问题没有明显关系，其实却有内在联系或因果关系的问题，在不暴露审计询问意图的情况下，迫使被审计询问对象如实供述，当提到实质性问题时，当其明白意图时，为时已晚，不得不回答最后的关键问题。采用此法，提出前后问题要有严密的逻辑性，提出的外围问题要尽一切可能，把退路堵死;还应注意隐蔽询问意图，提问时，语言要尽可能地平缓，使其放松戒备，减少心理压力，在不知不觉中如实交待问题。

三、跳跃式发问

即跳过被审计询问对象的思维定式和心理防线，直插其防守薄弱环节的一种发问方法。这种方法适合那些已熟悉和掌握财经法律法规及审计情况，已编好了谎言想好了对策的被审计询问对象。跳跃式发问，表面上看起来所提问题零乱无序，实际上是按一定的意图分进合击。把一些关键的问题散布在不同的侧面，从不同的角度提出问题，使其猜不透所提问题与关键问题有什么联系，失去制造假口供和推断审计人员掌握证据情况的可能性，待回话中的矛盾逐渐暴露时，一举戳穿诺言，再将零碎的真实的情节系统地固定起来，形成完整的审计询问证据链条。

四、含蓄式发问

含蓄式发问就是用旁敲侧击或一语双关的方式，暗中点出问题的一种含不露点不破的发问技巧。这种发问技巧适用于掌握证据不够确定、充分;需要保护证据来源或试探被审计询问对象底细等情况。含蓄式发问主要是借助于用语的婉转手法，以减少或避免对其心理的刺激，发生正面冲突。这种发问技巧审计询问人处境主动，攻守自如，可随时掌握主动权;还可以使其造成判断失误。如果含蓄点出的是事实或情节，属于审计的关键问题，通过察言观色，发现已经击中其要害的，就可进一步加大力度，乘势追击，变被动为主动。

五、直接式发问就是直接针对被审计询问对象事实和心理要害，单刀直入正面强攻的一种发问方法。适用于审计证据确凿而被审计询问对象不如实承认;提出的问题简单明了是其能够回答;事关审计定性必须要正面回答的;对其已说清的事实又不承认的。采用这一提问方法的前提是必须有确凿有力的证据作为后盾，具体有直问、质问、反问、揭露、批驳等形式。直问、质问是针对预计不会如实回答的对象所采用的;反问、揭露、批驳是则适用于确实没有如实回答问题的对象的。采用直接式发问，是把关系事实性质的问题直接提出来，要注意提出的问题必须有确凿、充分的审计证据作基础;使用的审计证据必须有连续追问的准备;审计询问的提出具有突然性，使其毫无思想准备，又无法回避;审计询问的态度要坚决，语言要肯定，形成一种泰山压顶的气氛，迫使其防线崩溃，如实回答。

六、循序式发问

就是将问题由表及里、由浅入深、由远而近、环环相扣逐项搞清的一种发问技巧。一般用于证据不够确实、充分或只有间接证据;审计意图已经暴露，被审计询问对象尚未说出事实真相;审计询问结束，开始重新仔细固定审计证据时;多项违法违纪行为并存的情况等。采用循环式发问时，一般是根据一定顺序排列好问题，按照客观事

物之间存在的逻辑关系先易后难，先轻后重，由前而后，按时间或事情发生的经过，逐步推进询问，直至将违法违纪事实全部搞清。实施循序式发问时，应注意问题之间要有严密逻辑联络，发问的次序应遵循一定的联系，切不可任意打乱或超越，以免影响审计询问的效果。

七、命题式问题

即提出一个方向明确、范围清楚的题目，让被审计询问对象在指定的范围内做详细的供述。常适用于：提出一个新的问题时;刚刚突破的重大问题，需要获得详细供述时;询问一些只掌握线索但底数不清的问题时。这种发问中的命题可以是一个总问题，也可以是某一个具体问题。被审计询问对象在题目指定的范围内可以自由陈述，因而暗示性较小，一般能获得较为具体、客观的陈词，而且不易暴露审查底细。命题发问的前提是被审计询问对象愿意回答问题，而不是问一句答一句或不愿开口讲话的情形。命题的提出，要根据具体情况而定，过于具体或笼统的命题，都将影响被审计询问对象说清问题。

八、立体式发问

这是为了获取被审计对象的详细陈述，把问题按照审计事实纵向和横向发展排列顺序提出问题的一种发问技巧。一般用于被审计对象已经承认了违法违纪事实，但陈述不彻底的情况，特别是审计结束时最后审计询问被审计对象，一般都可以运用此法。立体式发问，主要是运用事物的普遍联系、互相制约的规律，对每个问题都自始至终地从事到人、从人到事、从前因到后果，按照违法违纪构成的要件结合具体情节，进行纵横交错的重复审计询问，原来笔录中的矛盾漏洞能充分地暴露，不尽不实的陈词也能得到补充和修正，从而形成准确、完整的证据锁链。

随着审计新方法、新经验的推陈出新，审计询问的方法与技巧也因人而异，因事而异。所以上述审计询问方法与技巧的运用也不能生搬硬套。审计人员一定要站在讲政治的高度，灵活运用，谨慎从事，如此才能发现更多的案源线索及大案要案，达到审计预期的目的。

Audit is in common use in the audit law enforcement and forensic is questioned, it is also an important way to economic major cases found clues. Audit inquiry methods and skills properly, the design is clever, the rapid formation of sufficient audit evidence will get twice the result with half the effort effect. Ask audit is a way of communication between the audit subject and object. The so-called audit inquiry method and skill, it is to point to in the implementation of the audit, auditors, according to a pre-decided inquiry strategy, using the principle of the rules of

linguistics and logic, asked the audit object to ask questions to understand situation of specific methods and skills. And asking questions is the major form of audit query language activities, in the proper selection of questioning skills, inquire the audit activities smoothly, complete audit question task and expand the audit results will undoubtedly has a very important role. In the audit practice, can be combined with the specific situation, targeted to choose the following audit inquiry methods and skills:

A, test questions

This is tempted by the audit query object ideas, find out the details for the purpose of a way to ask. Is mainly used for the first time audit to ask or find major issues audit again to ask or inquire the audit resistance stronger. The content of the test can be audit query object cognition degree, personality characteristics, psychological state, tactics against censorship, important audit fact, can also feel the master a certain audit evidence, a conjecture is correct, etc. Heuristic questions or general from the periphery is not directly related to the question asked, can also with some appropriate individual is relatively significant problems, the implementation of \"fire scout.\" If there are any specific goals, questions should have clear pertinence, on the other hand, can understand relevant situation from different sides. Can also direct way to have a fact is put forward, a conjecture, in order to determine its authenticity. Also can use beat about the bush, cited but not fat counsel, tempted by the problem need to be clear. In a word, using this method, language to euphemism, implicative, between Jane and large capacity, rich in a space. Audit practice, this method use is common and beneficial for clues, expanding effect.

Second, the indirect type questions

Namely, from the perspective of the peripheral issues, select the hidden audit to ask the way, for the time is right, and then puts forward the key problems of a kind of audit inquiry method. Mainly applicable to: evidence is less, and prove that force is not strong; Audit query object bad attitude and how to say; Violations amount is larger, the psychological burden is heavier, positive question is hard to work, etc. Use alternate type questions, to deal with issues related to undertake careful design, determine the appropriate questions order, seemingly simple and siege and preparation questions first no obvious relationship, actually there are internal relations or the question of causation, the intention is not exposed to audit under the circumstances, forced audit query object truthfully confesses, when it comes to substantive issues, when its intention to understand, it is too late, had to answer the final key problem. Before and after using this method, the paper puts forward problems to have a rigorous logic, the periphery of the proposed

questions to do everything possible to, the escape route blocked; Also should pay attention to hidden intention is questioned, asking questions, the language to as gently as possible the relaxation alert, and reduce the psychological pressure, in imperceptible in truthfully explain the problem.

Third, skip questions

Known to skip the audit object thinking pattern and psychological line of defense is questioned, into its defensive weak link of a way to ask. The method is suitable for those who are already familiar with and master the laws and regulations and audit of finance and economics, have made up well lies to the countermeasures of audit query object. By leaps and bounds, untidy, seemingly issues converging attack intention is, in fact, according to certain points. Spread some of the key problems in different side, ask questions from different angles, so that its doubting questions and key problems have to do, making false statements and infer the possibility of audit evidence situation, need the contradictions gradually exposed, in the reply to puncture the promise, will again fragmentary fixed up the plot of the real system, form a complete audit about the chain of evidence.

Four, implicative type questions

Implicit type questions is the way with beat about the bush or shattered, secretly points out problem of a dew point not to break the questioning techniques. This kind of questioning techniques applicable to the evidence is uncertain, fully; Need to protect the source of evidence or test by audit query object details, and so on and so forth. Implicit type questions mainly by means of language tactfully, to reduce or avoid the mental stimulation, positive conflict. This kind of questioning skills audit to ask people an active situation, advances freely, may at any time to master the initiative; Can also cause misjudgment. If implicit points out the facts or circumstances, belongs to the key problems of audit, through the sense motive, discovery has hit its crucial and will further intensify efforts to return, change passive to active.

Five, the direct questions Is directly to the audit query object facts and psychological crucial, straight positive stormed a way to ask. Applicable to the audit evidence and audit query object not honestly admit; Questions is simple and clear it to answer; About the audit must be positive answer; That it cannot tell the denied again. By adopting the method of this question is the premise of must have a conclusive evidence as the backing, specific have direct ask, ask, ask, to expose and critique of form. Straight asked, asking for is not expected to answer truthfully adopted by the object; Asked, expose, criticism is suitable for the really don't have to answer the question of the object. Use direct questions type, it is the relationship between the nature of the problem directly mentioned facts, pay

attention to the questions must be solid, sufficient audit evidence as a basis; Use of audit evidence must have a continuous follow-up; Audit inquiry is sudden, make its unprepared, and is unable to avoid; Audit asked firmly attitude and language will certainly, form an atmosphere of taishan coping, forcing its defence collapse, truthfully answer.

Six, progressive type questions

Is the problem will be situated, distinguished, from far and near, interlocking, item by item, make a questioning techniques. Commonly used in enough evidence really, fully or only indirect evidence; Audit intent has been exposed, audit query object has yet to speak the truth; Audit inquiry end, began to carefully fixed audit evidence; The condition of multiple violations exist side by side. Using circular asking questions, the general is a good question, according to a certain order according to the logic of the relationship between objective things are easy to difficult, after first light after heavy first, by then, or what happened from time to time, gradual inquiries, until all the violations facts make sense. Problems should be paid attention to when implementing progressive type questions to have tight logic contact between the order of the questions which should be followed a connection, should not be any upset or beyond, so as not to affect the effect of audit to ask.

Seven, propositions

Namely, puts forward a direction clear, clear the scope of the topic, let be audit query object do detailed statements in the specified scope. Often applies: put forward a new question; Just crossed the big problem, need to get detailed statement; Ask some only grasp clues but base number is not clear. Proposition of the question may be a problem, also can be a particular problem. Audit query object within the scope specified in the topic can be free, so small, implicit general can get relatively specific, objective, and not easily exposed to review details. Proposition questions at the premise that the audit object willing to answer questions asked, instead of asking a sentence or unwilling to speak. Proposition is put forward, according to the specific circumstances, too specific or general propositions, will affect the audit query object said clear problem.

Eight, vertical questions

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This is to get a detailed statement of the audit system, the problem in accordance with the order audit fact longitudinal and transverse development problem of a kind of questioning techniques. Commonly used in audit object has admitted the fact that violations, but the statement is not complete, especially audit at the end of the last audit asked audit object, usually can use this method. Vertical questions, mainly using the law of universal connections and mutual restriction of things, the beginning of every question to people, from people to things, once upon a time due to the consequence, according to the specific violations constitute elements of the plot, crisscrossed on repeat audit, contradictions in the original record gaps can be fully exposed, not the false statement but also supplement and correction, so as to form a chain of evidence with accurate and complete.

As a new audit method, the new experience of innovation, the method and skill of audit asked also vary from person to person, owing to the different things. So ask the audit method and technique of using nor formulaic. Auditors must stand at the height of political, flexible use, careful, so find more clues to diabetes mellitus and major cases, achieve the purpose of audit is expected.