QUESTION 2

(a) In carrying out the operational audit, internal auditors need to gather data to understand how the department works as well as evaluate whether the department is effective. Sometimes, the auditors need to use a questionnaire or interview approach for this purpose. Differentiate between a survey and an interview approach. (7 marks)

(b) One of the audits that the internal auditors have to perform is an information technology (IT) audit. Debate if IT audit is still required to be performed even if the system has never experienced any delays or problems. (10 marks)

(c) Currently, there are many audit software that internal auditors can use to perform their audit activities. Determine FOUR (4) factors that the auditors need to consider before they proceed to utilise these audit software in their audit activities. (8 marks)