Which audit module task is typically used to gather information by interviewing a person?

Which audit module task is typically used to gather information by interviewing a person?

• A. Interview
• B. Walkthrough
• C. Control Test
• D. Activity

Answer: (A)

Gaining information directly from a person is best accomplished through an interview. An interview involves asking stakeholders about how a process works, who is responsible, what controls exist, and where risks lie. It yields qualitative insights, clarifies unclear documentation, and helps reveal realities not captured in written policies. A walkthrough, by contrast, is about tracing a process from start to finish using documents and records to see how it operates in practice, often combining observation with evidence review. A control test focuses on verifying whether controls are functioning effectively, usually through sampling and testing evidence. The term activity is too general to indicate a primary method for information gathering via conversation. So interviewing is the appropriate choice.

Gaining information directly from a person is best accomplished through an interview. An interview involves asking stakeholders about how a process works, who is responsible, what controls exist, and where risks lie. It yields qualitative insights, clarifies unclear documentation, and helps reveal realities not captured in written policies.

A walkthrough, by contrast, is about tracing a process from start to finish using documents and records to see how it operates in practice, often combining observation with evidence review. A control test focuses on verifying whether controls are functioning effectively, usually through sampling and testing evidence. The term activity is too general to indicate a primary method for information gathering via conversation. So interviewing is the appropriate choice.