ABSTRACT
Interviewing is an important part of a quality investigation and examination. It is important to have an initial dialogue with a person who has su¦cient knowledge about the areas of interest. ‚is person must be in a position to provide timely information that can be relied on. ‚e determination of whether or not a person is knowledgeable will depend on the examiner’s judgment. It is as important as any technical ability to examine documents, prepare work papers, or conduct audits.
