ITPEC FE Subject A April 2024 Question 45

Obtain documents and records that back up the interview — what the audited department says is testimony, and the auditor needs objective evidence to support it.

An interview gives the auditor the audited department's own account of how the work is done. Before it can support an audit opinion, the auditor corroborates it with documents, records, logs and other objective material, so that every finding rests on sufficient and appropriate audit evidence.

Answer (d)

Why not others:

• •(a) — interviewees are chosen for their knowledge of the work being audited, such as the people who perform or manage it, not for audit experience
• •(b) — nothing requires a single auditor; interviews are often held by two or more auditors precisely to avoid misunderstandings and keep an accurate record
• •(c) — the auditor reports findings and recommends improvements; deciding and carrying out measures is the audited department's job, and instructing it would compromise the auditor's independence

Key rule: A system auditor verifies and recommends but never instructs or implements: evidence backs every finding, and remediation belongs to the auditee.

System Audit · AI-written, may contain errors