On the Frontlines: The Information-Gathering Phase of Engagements

A preliminary survey to understand an audit client's business processes can set the tone for a good start to an audit engagement, writes Hassan Khayal, a 2020 Internal Auditor magazine Emerging Leader. Khayal discusses how interview techniques can help internal auditors establish a relationship with the client, identify areas to focus on during the audit and give clients a way to provide feedback.