During an assurance engagement internal auditors interview operational management to gather and evaluate information. Which approach is most important for internal auditors to be able to listen effectively to interviewees in the given situation?
A.
Make an audio recording of the interview
B.
Interrupt with questions during unclear statements
During interviews, it is crucial for internal auditors to demonstrate active listening and engagement with the interviewee to gather comprehensive and accurate information. Expressing interest by asking follow-up questions is an effective way to clarify and delve deeper into responses, ensuring a thorough understanding of the topics discussed. This approach not only helps in collecting valuable data but also in building rapport and trust with interviewees.
The Institute of Internal Auditors (IIA) - Practice Advisories on Effective Interviewing Techniques
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