How should interviews be conducted during an audit?

Conducting interviews one-on-one during an audit is the most effective approach because it allows for direct interaction between the auditor and the interviewee, fostering a comfortable environment for open dialogue. This personal setting encourages the interviewee to share detailed information, clarify responses, and ask questions without the pressure of peers present. One-on-one interviews also allow auditors to pick up on non-verbal cues and emotional responses, which can provide additional context to the information gathered.

In contrast, group settings can inhibit honest feedback due to peer influence and the fear of judgment. Written questionnaires may limit the depth of responses, as they often do not allow for follow-up questions or clarification of details. Phone calls, while useful in certain situations, may lead to misunderstandings or a lack of engagement compared to face-to-face interactions, where body language and rapport can enhance the communication process.

Thus, the one-on-one format maximizes the potential for comprehensive and insightful data collection during an audit.