Developing the Investigative Mindset - Turning Conversations into Insight
On 22 January 2026, IIA Singapore hosted the webinar “Developing the Investigative Mindset: Turning Conversations into Insight”, featuring Ramesh Raj Kishore, Regional Director – Asia Pacific, Pharmaceutical Security Institute. The session brought together internal auditors from Singapore and across the Asia Pacific to discuss the role of investigative skills in today’s increasingly data-driven audit environment.
As audit functions make greater use of AI and analytics to flag anomalies, the session highlighted that insight does not come from checklists alone. Data can highlight what looks unusual, but it is through conversations that internal auditors begin to understand context, intent, and human behaviour. A well-conducted interview can reveal what data cannot capture, including fear, confusion, fatigue and silent resistance.
Ramesh emphasised the value of an investigative mindset in auditing. He highlighted that interview techniques and investigative thinking are important tools for exploring assumptions, confirming whether risks are real, and identifying broader issues beyond isolated failures. The session also explored collaboration and stakeholder expectations, noting that trust is built through dialogue. When auditors engage stakeholders with curiosity, empathy, and professional skepticism, conversations shift from interrogation to understanding. This approach strengthens relationships and enhances the credibility of audit conclusions, particularly in complex or sensitive situations.
The webinar was highly interactive, with 21 questions raised by participants, particularly during the Q&A segment. Attendees valued the experience-based sharing, with feedback such as “Very good speaker with real-life examples.” and “The Q&A was the best, and the off-the-cuff examples were especially helpful.”
In a landscape of emerging risks, changing organisational cultures, and increasing scrutiny, investigative interviews and careful inquiry play an important role. When combined with digital tools, these approaches help internal auditors gain deeper understanding and provide more meaningful assurance.
