ABSTRACT
A key aspect of internal auditing is learning how business programs and processes are designed and operating. The process of learning about the area being reviewed is essential for the internal auditor to know what needs to be examined. Interviews are a widely used, and very useful tool to help internal auditors acquire that knowledge. Interview preparation often entails making a list of questions to guide the discussion and to make sure that important points are addressed during the meeting. A common challenge new auditors experience is the difficulty of interviewing clients with expertise in their work area when the auditor is not as familiar with the intricacies of the area being reviewed. Think of interviews as conversations with audit clients, but conduct the interview strategically and logically, asking well-placed questions, managing the time effectively, and always showing respect and interest.
