What should interviews with relevant personnel during the audit demonstrate?

Interviews with relevant personnel during an audit should aim to demonstrate that staff are adhering to organizational policies and procedures. This is crucial because it reflects the effective implementation of internal controls and compliance mechanisms. When personnel can articulate their understanding of the policies and demonstrate their application in their daily operations, it indicates a strong culture of compliance and awareness within the organization.

Moreover, these interviews serve to verify that not only are the policies in place, but they are also actively followed by the staff. This is an essential aspect of an effective audit, as it provides insight into whether written policies translate into practical behavior among employees. Such verification is key for auditors to assess the risk of non-compliance and the overall effectiveness of the organization's control environment.

In contrast, a demonstration of a lack of understanding of policies would indicate potential weaknesses in training or communication. Focusing only on managerial compliance would provide an incomplete picture, as it is crucial to evaluate how these policies are understood and practiced at all levels of the organization. Lastly, showing that previous audits were effective may be relevant but does not directly pertain to the immediate need for demonstrating current compliance and understanding.