Identify interview techniques responding to misstatements that may be the result of fraud. Sr. Auditor's role No. 1. An inquiry can be an effective audit evidence gathering technique, and specific inquiries about the risk of fraud are required by auditing standards. 2. To make an inquiry effective, an auditor needs to be skilled at listening and evaluating responses to questions. 3. It is critical for the auditor to use effective listening skills throughout the inquiry process to maintain a questioning mindset. 4. An auditor who is skilled in using inquiry evaluates verbal and nonverbal cues when listening to the interviewee