Explain why it is important for auditors to speak to employees throughout an organization as part of the planning phase of an audit. List some topics that you feel auditors should address during these conversations and describe some important techniques that an auditor should follow in these conversations.

CONSIDER THE ACFE REPORT TO THE NATIONS AND THE AMOUNT OF FRAUD DETECTED THROUGH EMPLOYEE TIPS. IN ADDITION, YOU WILL FIIND A SIGNIFICANT AMOUNT OF HELPFUL MATERIAL IN AU-C 315 BEGINNING WITH PARAGRAPH A6.