Interviews
Interviews were conducted according to plan for each level – the Int. Scoring worksheet (results) must match the Int. Sampling worksheet (plan). Also ensure all required questions were asked of each interviewee.
Justification notes support the results for the correct levels (for example, if a question is asked of manager and supervisors, don’t refer to “employee interviews” in your justification notes, as that indicates all levels, specify the level interviewed)
Interviews are reflective of audit scope – complete the new area in the Int. Sampling worksheet, explaining how representative sampling is met:
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