Na Systems Audit, interviews are a fundamental tool for carrying out the work, which aims to collect information on internal controls and raise risk hypotheses. By interviewing employees involved in the operational area, the audit has the best perception of the environment.
Although each employee group is linked to a specific area, they are in an excellent position for the Systems Audit identify weaknesses in internal controls. Furthermore, it may identify a lack of segregation of duties or undue high levels of authorization.
In many cases, employees are reluctant to provide leaders with these weaknesses in controls or suspicions of fraud, so they feel more willing and comfortable being interviewed by the Systems Audit. In this case, the systems auditor should view the respondent as an active participant helping in the fact-finding process.
The task of the professional Systems Audit when interviewing, is to get the interviewee to admit an act or omission, so this task requires the ability to organize the discussion following a linearity. For this, it is important that a structure is predetermined and followed, as a checklist of questions, which will help lead to a meaningful survey. The interviewer should prepare an introductory presentation that explains the purpose of the interview and then begin a list of questions.
the professional of Systems Audit when interviewing you should use a formal but friendly tone. In addition to adapting the interview to the language and world knowledge of the interviewee. So that the interview does not appear threatening, it is not feasible for experienced audit positions to interview senior management. The most usual is for managers, seniors and other auditors to interview from the middle management levels those responsible for the operational process.
At the beginning of an interview for the job of Systems Audit it is essential that the auditor explains the objectives of the engagement to the interviewee, aiming to encourage an open and comfortable discussion.
During the interview, the Systems Audit You should write it down, preferably consistently, depending on your style, but with caution, because writing too much or too little can attract the interviewee's attention and affect their answers, disorienting the interview.
At the end, the auditor must immediately formalize the items discussed and the names of the interviewees, to support the collection of evidence. THE Systems Audit may choose to keep the notes records, in case of disputes, until the closing of the work.
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