Na Systems Auditing, interviews are a fundamental tool for carrying out the work, which aims to collect information about internal controls and the assessment of risk hypotheses. When interviewing employees involved in the operational area, the audit has the best perception of the environment.
While each employee group is linked to a specific area, they are in an excellent position to Systems Auditing identify weaknesses in internal controls. Furthermore, it may identify lack of segregation of duties or undue high levels of authorization.
In many cases, employees are reluctant to provide leaders with these weaknesses of controls or suspected fraud, so they feel more willing and comfortable being interviewed by the professional of Systems Auditing. In this case, the systems auditor must see the interviewee as an active participant to assist in the process of determining the facts.
The professional's task of Systems Auditing when interviewing, it is getting the interviewee to admit an act or omission, so this task requires the ability to organize the discussion following a linearity. For this, it is important that a structure be predetermined and followed, such as a Checklist of questions, which will help to lead to a meaningful survey. The interviewer must prepare an introductory presentation that explains the purpose of the interview and then initiate a list of questions.
The professional of Systems Auditing when interviewing you should use a formal but friendly tone. In addition to adapting the interview to the interviewee's language and knowledge of the world. For the interview not to appear ominous, it is not feasible for experienced auditing positions to interview senior management. The most common is for managers, seniors, and other auditors to interview those responsible for the operation of the process at middle management levels.
At the beginning of an interview for the job of Systems Auditing it is essential that the auditor explain the objectives of the work to the interviewee, in order to encourage an open and comfortable discussion.
During the interview, the professional from Systems Auditing you should annotate, preferably consistently, depending on your style but with caution, since writing too much or too little can attract the interviewee's attention and affect their answers, disorienting the interview.
Upon completion, the auditor must immediately formalize the items discussed and the names of the interviewees to support the collection of evidence. A Systems Auditing you can choose to keep records of notes, in case of disputes until the closing of the work.
Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing, accounting, tax, corporate finance, financial advisory, risk advisory, technology, business consulting and training services, for more information, at www.taticca.com.br or e-mail taticca@taticca.com.br and learn more. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.
