Auditors must master a variety of techniques for gathering information. All of the techniques, which involve both manual and electronic means, are described below EXCEPT:
Wow, these auditors are really living on the edge, huh? Skipping the 'planning and controlling' part, going straight for the 'direct observation' and 'interviews'. I guess they're just trying to keep things interesting!
D) Interviews is definitely the odd one out here. Auditors can't just show up and start interrogating people, they need to plan and coordinate those meetings.
Madalyn
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