To obtain information related to a particular operation, function or subject, it is necessary to consider that the audit investigation involves a defined methodology (planning), which will require the use of audit techniques.
They are the interview, direct observation, questionnaire, documentary research, administrative analysis, the interview is to engage in a conversation in order to obtain information from an activity.
In the interviews, conversations are carried out directly with the indicated personnel, preferably at the management level, that is, with the director or manager, and if necessary with personnel at the supervisor and operator levels. In the use of this technique it is advisable to create an atmosphere of trust that allows to obtain, without further detours, information that reflects the concerns of the organization in a general or specific sense.
In this feedback between the auditor (interviewer) and the employee (interviewee) it is important to be free of prejudices and pressures so that everything flows naturally and the interview fulfills its purpose, technically, the interview is directed or undirected. The first, characterized by its rigidity, is directed to a specific object of study and is previously designed.
The second, also called open, is not subject to a predetermined structure, so that the interviewee expresses himself freely, and even takes the initiative. Both types are very useful; the directed interview speeds up the activity and the non-directed one may provide additional information, so that the combination of the two usually gives better results both conceptually and in terms of documentation.