What methods can auditors utilize to gather information from stakeholders during an audit?

The choice of utilizing interviews and questionnaires is a strategic method for auditors to gather qualitative and quantitative information from stakeholders during an audit. Interviews allow auditors to engage directly with stakeholders, facilitating a deeper understanding of their perspectives, concerns, and insights regarding the processes or systems under review. This interpersonal approach helps to clarify complex issues and unearth information that might not be documented formally.

Questionnaires complement interviews by providing a systematic way to collect responses across a broader audience. They can be designed to gather specific data that can be easily quantified and analyzed, helping auditors identify trends, common issues, and overall stakeholder sentiments.

When auditor methods focus on these interactive and structured tools, they promote comprehensive engagement, yielding richer data that enhances the quality and effectiveness of the audit process. Other choices, while valuable in their own right, do not directly engage stakeholders as effectively or provide the same depth of information that interviews and questionnaires can offer.