1. Introduction to the Technique
Interviews are one of the most practical and widely used techniques for gathering audit evidence during fieldwork. They allow internal auditors to gain deeper insights into how processes operate, understand control effectiveness, and validate documentation through direct conversations with employees. For Auren, the internal auditor at ACME Corp, interviews are more than question-and-answer sessions—they’re opportunities to build trust, uncover control gaps, and clarify grey areas that aren’t always visible in system records or policies.

2. Template for Applying the Interview Technique
A structured interview approach includes:

• Define Objective: What information do you need (e.g., compliance with policy, awareness of risk)?

• Select Interviewees: Include people directly involved in the process, across different levels.

• Prepare Questions: Use a mix of open-ended and specific questions tailored to the process.

• Conduct Interview: Create a comfortable setting, listen actively, and take detailed notes.

• Corroborate Responses: Compare information across interviews and with documentation.

• Document and Summarize: Record key findings, quotes, inconsistencies, and improvement ideas.

3. Practical Example: ACME’s Travel & Expense Policy Compliance Review
ACME’s CEO Liora is concerned about rising travel costs and asks Auren to audit compliance with the company’s Travel & Expense (T&E) Policy. Auren begins by planning a series of interviews across departments.

• First, he meets with Aven, the Project Manager, to understand how project-related travel is approved. Aven shares that approval delays are common because staff often bypass the T&E portal.

• Next, Auren speaks with a sample of traveling employees from Sales and Engineering. They mention confusion about allowable limits and inconsistent enforcement.

• Then, the Finance Officer reveals that expense reports are processed, but no one checks for policy alignment unless amounts look suspicious.

Auren notes a pattern: while the T&E policy exists, training is outdated and awareness is low. He recommends a refresher campaign and integrating automated checks in the T&E system.

This interview-based evidence helps Auren identify not just noncompliance, but the root causes behind it—poor communication and system weaknesses. The result is a practical, well-supported audit finding that leads to tangible process improvement. Interviews, when done with purpose and neutrality, provide valuable insights that written policies and data alone cannot reveal.