Question 3 3.1 Interviewing is part of a process and successful interviews are a result of a certain procedure. Discuss this procedure. (14) 3.1.1 Define a favourable finding. (3) 3.1.2 Define an unfavourable finding (3) [20] Question 4 4.1 The report should give an overall opinion and report findings in detail Discuss the conclusions to which the auditor can come regarding the performance of the unit manager. (8) 4.2 Discuss internal auditor's objectives with recording information (12) [20]