Questions to Avoid (print ref: Part 4, Section 4.3)
The quality of information gathered from an audit will be higher and the amount of time taken to get it will be reduced if some bad practices are avoided.
Closed Questions
A "closed" question is one that the member of staff can answer with a simple "yes" or "no". This will provide very little information to the Auditor and will not provide a natural lead on to the next question. "Closed" questions can have a role to play, though, in controlling the timing of an interview if required.
Limiting Questions
A "limiting" question is one where the Auditor has presented the member of staff with two or more possible answers to a question. The limiting of the member of staff's scope in answering in this way is little better than using a "closed" question as in the section above.
Hypothetical Questions
There is very little value to be obtained in asking a member of staff a hypothetical question or inviting them to speculate about their reactions in a situation of which they have had no experience.
Leading Questions
A leading question is one that attempts to force the member of staff to provide the response that the Auditor wants to hear rather than what they actually want to say. Again, this type of question is of very little value in an audit situation.
Multiple Questions
Inexperienced Auditors often ask a question and before the member of staff has had a chance to reply they follow it up with one or two further questions. This is very confusing to the member of staff as they are presented with a choice of questions to answer and may not answer the most important one.
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