Why are interviews important during the audit process?

Interviews are important during the audit process because they provide insights into processes and help identify issues from different perspectives. Engaging with individuals involved in various aspects of the organization allows auditors to gather qualitative data that might not be evident through quantitative measures. By discussing experiences, opinions, and observations, auditors can uncover underlying problems or inefficiencies that may not be apparent in documentation alone.

This approach also enables auditors to understand the context of the processes being evaluated, which is critical for assessing the effectiveness of controls and overall operations. Perspectives from different stakeholders—such as employees, management, and even customers—can highlight areas of risk, compliance challenges, or opportunities for improvement that might warrant further investigation. Such insights are invaluable for making informed recommendations and decisions, enhancing the overall quality and effectiveness of the audit process.