ITPEC FE Morning October 2018 Question 60

System Audit Interview — The auditor collects documentary evidence to back up interview findings

The correct answer is d): the system auditor makes an effort to obtain documents and records that support the information obtained during the interview.

This reflects a core audit principle — corroboration. Auditors must not rely solely on verbal statements; they need documentary evidence (logs, records, reports) to verify claims made by the audited department.

Why not the others:

• •a) The interviewee is selected based on their knowledge of the audited processes, not their auditing experience.
• •b) Audits can involve multiple auditors; there is no rule limiting interviews to a single auditor.
• •c) The auditor's role during the interview is to gather findings, not to instruct the department on corrective actions. Recommendations come later in the audit report.

Key rule: In system auditing, every claim must be supported by evidence — the interview is a starting point, not the final proof.

AI-generated — may contain errors