Commitment Questions help you determine where you stand with

the client by identifying their willingness to take action to move

things forward.

1. Do you plan to approve this project, When will can I expect

to get formal approval from you so that we can begin to pull
the staff together for a kickoff meeting?
2. Are you available to discuss this further on Thursday at 10
a.m.?
3. Can we meet with Jim next Friday to discuss the budget
constraints for this project?

Action Commitment Commitment Question

To sign the eng.agement letter
To discuss the RFP in depth
To meet again about the
presentation
To meet with legal counsel
To meet again about the project
scope
To review our references
To introduce EY to the new
regional direct reports
To review our documentation to
date and provide comment
To agree to quarterly meetings
to keep communications open
To set up a visioning session
Will you (be able to) sign the
letter of engagement today /
Effective Client
by next Wednesday and fax it
to me? Encounters
Can you schedule a meeting
with your team next Tuesday
afternoon to discuss the
specific details of the RFP?
Will you (be able to) meet with
us again next Wednesday to
prepare the presentation?
Can you secure a meeting with
your Chief Legal Counsel for
next Friday at 2.00pm?
Will you be able to meet again
next Tuesday to refine the
scope of the project?
Will you review our references
by next Friday when we are due
to meet again?
Can you schedule a time in
your diary on 24th for an
introduction to the other team
members?
Will you review our
documentation and then
provide feedback to me by 2
weeks on Wednesday?
Will you set up a provisional
schedule for quarterly
discussions starting next
month?
Can you schedule an hour with
Bob by the end of the month
to co-ordinate the visioning
session? S!J ERNST & YOUNG
To align with your client's concept you need to become skilled in the 8. How are you handling __ (new regulatory requirements, Attitude Questions identify your client's personal needs, values,
five types of questions and identify appropriate uses for them in staff shortages, etc.)? and attitudes.
client encounters: 9. What are your biggest opportunities over the next several
1. How is your organization reacting to __ (a recent,
years?
Confirmation Questions validate your data or reveal inaccuracies important development in this client's industry or function)?
10. How would yqu describe the biggest challenges facing your
in your current thinking. 2. In talking to my clients in your industry, I'm struck by
customers?
a couple of particular issues that they are consistently
1. Will the Audit Committee.ill!! hold you accountable for 11. !y!!y do customers buy from you?
grappling with. These include X, Y and Z. I'm curious: how
completing audit plan? 12. From your perspective, given everything we've discussed, would these resonate with you and your management?
2. Will you continue to do periodic reviews after the initial what would be a helpful follow-up to this meeting?
3. What do you like most about the approach we've outlined?
implementation and review? 13. How did you reach the decision to seek outside help/
4. I know it's still early, but from your perspective, how do
3. Does the Hyperion rollout remain the company's #1 priority? consider an alternative?
you feel it's going? Has the start-up of this work met your
4. Last time we spoke you were going to back-fill with 2Yz 14. What would "better" (risk management, organizational expectations?
FTEs. Is that .ill!! the case? effectiveness, etc.) look like?
5. Do you feel we're building the right set of relationships in the
5. Last time we met, our rate per hour was in the middle of 15. How much agreement is there, internally, about what the organization? How could we improve in this area?
your expected range. Is that still the case? root causes of the problem are and about the possible
6. Could you share with me your overall assessment of our
6. In the past you have had some concerns about solutions?
relationship?
independence. Is this still a concern for you? 16. How much do you think this is costing you? What do you
7. What do you value most about our work together thus far?
7. We understand you are preparing an RFP for auditing. Is think it's worth to fix this?
8. Are we listening as well as we could? In what way do you
this still work in progress, or has the RFP been completed? 17. Who in your organization really owns this problem?
feel that we do a better job listening to you and your
8. Do all locations .ill!! require A133? 18. If an effective solution is found, how will it affect your own organization?
9. Is the integration of customer service still your most job?
9. What is your opinion of the new procedures being
pressing issue? 19. In thinking about choosing a partner to work with on this, implemented as part of this project?
10. Is improving the inventory process still a high priority? what's most important to you?
10. How did Joe in Accounts Receivables react when you
11. Are we in agreement that the next logical step is for you 20. Who else are you talking to? met with him last week to discuss the procedures being
to setup a meeting with the CFO in the next two weeks to 21. If several competitors met all of your basic criteria, how implemented?
discuss this with us further? would you make your decision? 11. How does your staff feel about the overtime they have been
12. We understand that your 02C process is broken and you 22. Can you walk me through your decision-making process? working to implement the new system?
have significant ordering and billing errors and that you are 23. Who will make the final decision about choosing a firm to 12. What is your opinion regarding the various options open to
trying to understand where the issues are. Is this still true? work with? (Who is the economic buyer for this?) you to complete this work by the agreed deadlines?
13. You mentioned a couple of weeks ago that the parent 24. Is there anything I haven't asked about that you think is 13. Describe the reaction of your staff to the recent merger with
company wanted to select your IFRS provider, is this ill!L relevant to understanding this issue? XYZ Company. Do you think that will impact this current
the case? -Do you know why? -Do you know the thought 25. Are there individuals in the organization with whom we need work effort?
process around this decision? to spend more time?
14. Given the current business environment will you still proceed Basic Issues Questions help identify client concerns that could
26. How would others react to the change you're
with this project? derail an effort to move forward with them.
contemplating?

New Information Questions help you clarify your client's concept 27. What changes would you like us to make to the scope, given 1. What aspects concern you?
and the business results they desire. last year's results? 2. Before I answer, can I ask if you have any particular concerns
28. What is your decision timeline? right now about the team/this individual?
1. How do you know that... (turnover is high, productivity is
29. What are the next steps in the process and when will you 3. What are your hesitations about implementing a possible
low, risks are not being well managed, etc.)?
make a decision? change?
2. We had planned to cover the following areas ...what parts
30. What methods are being used to most effectively approach 4. What are your concerns with the current proposal?
would be most valuable for us to emphasize and spend time
cost-savings? 5. I sense some hesitation on your part to bring Finance into
on?
31. Which reviews do you believe we can help you with? this discussion. Is there something I can do to help resolve
3. Can you restate, in your own words, what you hope to gain
32. How are you capturing and documenting the new controls this?
from successful completion of this program?
and processes? 6. Are there still some things that cause uncertainties for you
4. What's the most valuable way for us to spend this time
33. How does the proposed adoption of IFRS impact your in this proposal?
together?
systems implementation schedule? 7. John doesn't seem very enthusiastic about this project, is
5. Why do you think you need __ (better risk management,
there anything we can do to help alleviate his concerns?
a new auditor, cost-cutting, IT effectiveness, etc.)?
8. Do you think we have the right team in place?
6. What's different about your organization today compared to
9. Is there anything that you'd change? Any course corrections
when you started with the company?
that we should consider?
7. What prompted your interest in our meeting?