What should auditors do to validate interviewee responses?

Validating interviewee responses is a critical step in the audit process to ensure the reliability and accuracy of the information gathered. By asking the interviewee to confirm their responses and, when feasible, signing the documentation, auditors create a formal record that strengthens the reliability of the audit findings. This process not only helps to solidify the responses provided but also creates a traceable link back to the interviewee, demonstrating their agreement with the content of the documentation.

Having the interviewee sign off on the information can further protect the integrity of the audit process, as it shows that the interviewee has reviewed the findings and attested to their accuracy. This adds an additional layer of accountability and transparency to the audit process.

In contrast, relying solely on verbal acknowledgments lacks the same degree of reliability since spoken responses can be misinterpreted or forgotten, and they do not provide a permanent, verifiable record. Documenting responses without any verification is risky because it leaves the authenticity of the information unchecked, which could lead to inaccuracies in the audit conclusions. Personal judgment to assess credibility may introduce bias and is not an objective measure, as it relies on individual perceptions rather than validated evidence. Therefore, confirming and documenting responses is the best practice for ensuring that the information