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Reviewing the system and gathering evidence can be achieved by using three basic techniques:

Interviewing staff

Ask questions about the system and its implementation.

Six questions which will provide information effectively and efficiently are: who, what, when, how, where and why. These questions will produce answers of substance and keep dialogue flowing between the auditor and auditee.

Other questions to ask:

  • include direct questions ‘ do you always…..?’
  • hypothetical questions ‘what would you do if……?’
  • clarifying questions ‘I don’t understand, can you please explain……?’.