Who is responsible for selecting employees to be interviewed during an audit?

The auditor is responsible for selecting employees to be interviewed during an audit because this role is critical to ensuring that the audit objectives are met. Auditors need to gather relevant information and insights to assess the effectiveness of controls, compliance with regulations, and overall organizational processes. By selecting employees based on their knowledge, roles, and responsibilities, auditors can gain a comprehensive understanding of the areas they are evaluating.

Engaging with various employees allows the auditor to triangulate information, identify potential risks, and assess the control environment from multiple perspectives. This selection process is part of the auditor's professional judgment and is essential for developing an effective audit strategy tailored to the specific needs of the audit being conducted.

The other entities involved, like the employer, human resources department, or the audit committee, may play roles in supporting the audit process or providing information, but the final responsibility for selecting which employees to interview rests with the auditor. This ensures that the audit remains objective and focused on obtaining the necessary insights to fulfill its purpose.