Abstract

The interview process is vital to the success of an audit, therefore, auditors must be able to use various techniques to gather needed information without appearing threatening to the auditee. The interview should be relaxed and comfortable, allowing time for the topic of interest to the auditor to arise in the course of the conversation. When this procedure is used, the person being interviewed, rather than the checklist, is the central figure. Open-ended questions that require an explanation of the process and related activities will provide more information and the opportunity to ask questions to further clarify the situation. Many problems can arise during interviews that auditors should be trained to handle. A good auditor will sense when the auditee is distracted, and will find ways to keep the audit moving.