Guide to Interview Techniques

The interview is a data collection technique that is often used in both audits and investigations. It is one of the main data collection methods used by auditors and more generally by those conducting an investigation. It can be used to obtain information and/or opinions from individuals involved in or affected by an event, situation or process.

The Guide to Interview Techniques seeks to provide useful interview techniques in order to be an important tool for auditors, taking into account international best practices. The contributors to this Guide capture and analyse all stages of the process of conducting an effective interview in order for public sector managers to adopt a unified and integrated approach to interviewing as an audit tool.