Are interviews necessary as part of the production cycle audit plan? How would you identify which individuals to interview in the production cycle?
Answer)
Yes the interviews are necessary as part of the production cycle audit plan.This Interview is needed to be conducted to see whether all the production process are being followed as designed by the managers,the existence and operations of internal controls and also whether production process is followed in effective and efficient manner.
For selecting an individual first select the area where the auditor must keep more stress.Then the person who is selected for being interviewed must related to production and have good idea about the production process.Then he must know that which departments are involved in production and at what level they are involved.
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