Obtaining Audit Evidence (EVID)
This course, designed for all staff auditors, provides participants with information about what to "do" or "not do" when interviewing auditees for audit information.
It uses role playing to show how the image of the audit department can "shine" or "sink" based on the way staff auditors conduct interviews with auditees.
Techniques will include:
- How to plan for the interview
- Who to interview
- What tools to use
- What to do with ICQs, flowcharts, checklists, etc.
- How to document the interview
- How to follow-up
- What to do when the interview information subsequently appears to be inaccurate
- What to do with procedures manuals, internal documents etc.
Participants will leave this course with an appreciation of their own importance when dealing with auditees. They will be able to conduct better evidence-gathering interviews that will make their job easier and will improve the overall image of the internal audit function.
Category: Auditing – Internal & External