Role Play 2 Scenario: Senior auditor training new staff member Points of discussion: Phases of an audit Assessing risk of fraud Student 1: Senior auditor The senior auditor should ask the new staff member questions about the phases of an audit and what they think their role will be in each phase. This is important to break the ice and find out how much they know about auditing. Displaying an awareness of cultural differences is always important during conversation with other staff members. It is particularly important when we are getting to know someone new. The senior auditor must be careful not to offend the new staff member. The senior auditor must also brief the new staff member on their first task, assessing risk of fraud. This briefing should refer to ASA 240 explaining how what we do is guided by mandatory requirements in this standard. The senior auditor should challenge the new staff member by questioning and probing the new staff member to make sure they really know what to do. Student 2: New staff member The new staff member needs to be able to explain the phases of an audit and how they expect to contribute to each phase as the junior auditor. The new staff member should question why they need to do what they are asked to do when assessing risk of fraud. They should be aware of what is involved in assessing risk of fraud and ask questions to find out more and make sure they fully understand what they need to do. Displaying an awareness of cultural differences is always important during conversation with other staff members. It is particularly important when we are getting to know someone new. The new staff member must be careful not to offend the senior auditor. Remember: A role play means thinking on your feet and interacting with the other person creating a dialogue as you go. Think of it as a conversation in front of an audience rather than a presentation