What information should be documented when interviewing individuals during the audit?

Documenting the date, time, names, positions of persons interviewed, and their responses is crucial during an audit interview because it ensures that there is clear, precise, and verifiable evidence of the information gathered. This level of detail provides an accurate account of events and statements made during the interview, which is vital for several reasons.

First, having concrete records establishes a timeline of the audit process, which can be important for follow-up actions or further investigations. It provides context and relevance to the findings and conclusions that emerge from the audit. Additionally, recording the names and positions of interviewees ensures accountability and gives credibility to the information provided, allowing auditors to trace back the statements to the source.

Moreover, capturing the responses verbatim or in detail allows for a more thorough analysis of the information, facilitating better understanding and assessment of risks or compliance issues. This kind of meticulous documentation also aids in reviews or discussions with stakeholders, as it presents a clear narrative of what was conveyed during the interviews.

In contrast, options that suggest a simplified overview, personal opinions, or general feedback do not provide the level of detail or accuracy needed for a comprehensive audit trail. These methods may lead to misinterpretations or loss of critical information that could impact the audit results and findings