ABSTRACT
A focus group is a relatively small, diverse group of people who share a common knowledge or experience, and whose experience is considered valuable as an indicator of the reactions or views of a larger population. While focus groups are typically assembled for marketing research, they can be very helpful when auditing: Corporate culture, ethics, the whistleblower hotline, management's leadership style and example-setting. Focus groups work best with groups of four to twelve individuals, when those participating have sufficient knowledge, experience and willingness to share freely, and sessions are interactive. Internal auditors must take notes as they would during traditional interviews. Advisor councils and steering committees are similar and can also provide trends, share priorities, concerns and primarily differ from focus groups in that they focus on strategic subjects, rather than tactical ones. Focus groups are a resource internal auditor should consider using, especially when the topic involves delicate subject.
