Which statement is least appropriate?

It is generally advisable to structure the interview since this tends to assist the task of exchanging information. The process should involve the following key steps:

a. Background preparation on the subject area. Whatever the interview it is always useful to do some background work related to the particular topic at hand.

b. Set convenient dates and times. On the basis that an interview that is hurried with the constant pressure of other competing demands lowers the benefits that come from such a forum, it should be arranged properly.

c. Prepare checklist areas to cover. This should entail a brief note of the areas that need to be covered as an aid memoir and as a way of thinking through the information-gathering process beforehand.

d. Define objectives of the interview. The next important stage is to state the precise objectives of the meeting.

e. Set the tone of the interview that should normally be open, friendly and positive. The opening comments are commonly known as ‘breaking the ice’ and involve focusing on neutral topics such as the competence of management, poor performance issues or potential employee fraud areas, so as to develop some form of immediate rapport.

f. Invite feedback on the audit objective and explain how the interview fits into the audit process. It is one thing to state the audit objective and then break the ice with some opening remarks that show the human face of the auditor.

g. Ask the questions and direct the interviewee to the key issues without restricting the responses. The real hard work comes in the main part of the interview.

h. Run through matters dealt with during interview and clear up uncertainty. It is frustrating to review interview records and pick out points that are unclear or ambiguous.

i. Conclude the interview with the usual courtesies. We must retain a level of diplomacy at all times.

j. Ask for any questions. There must be a clear stage at the end of the interview where the other party is allowed to reflect on what has been said and ask general questions.

k. Explain the next steps. The last consideration is to explain clearly what will happen from here on.