You have asked for what would typically take a few days of class time to cover in an Intro to Programming course. Basically, an "interrupt" is a is a gateway within an application that you can watch for similar to an event like QueryOpen in the Notes world. Polling is the concept of watching for an event to occur, like the creation of a new document. For a better detailed description you should check with your local college book store for a Intro to Programming book that describes these topics in detail.
This was first published in September 2002