Interviews are an integral part of the audit process. An important way to obtain and confirm information and facts about the way systems, processes and controls are being operated. At the same time they represent an opportunity to create and maintain good relations between the audits department and its clients, and to make an impact on the client with professionalism of internal audit.
There are two types of interviews – directive and non-directive.
The directive or closed type of interview is intended to obtain specific information about verifiable facts – for example the procedure to deliver a service. In this type of meeting the auditor plans the meeting to establish what information is needed and determines questions which will provide that information.
The auditor controls the meeting throughout, setting the tone and pace and keeping the discussion in line with the planned objectives. The advantage of directive interviews is that they give the auditor exactly what he/she wants to know. The disadvantage is that they discover very little.
In contrast the non-directive or open type interviews intended to achieve understanding and build confidence with the auditee. Direct questions are avoided and the interview is structured only to the extent that the auditor identifies and opens up broad areas of discussion. This approach has the potential to uncover new areas for audit, but they have to be well controlled or they can be very long and time consuming.
There is no ‘best’ method of interviewing. The approach depends on the person being interviewed, the nature of the audit, the type of information needed and the time available.
In many cases interviews are a combination of the two approaches, starting with a directive approach to get the information needed and ending with a non-directive approach to allow the interviewee to broaden out the discussion.
Whichever approach you take there are a number of things you need to do to maximize the benefit gained from your interviews.
This article is published by 77comply in an effort to spread awareness on GRC and Process
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