Auditors Must Master a Variety of Techniques for Gathering Information

Auditors must master a variety of techniques for gathering information. All of the techniques, which involve both manual and electronic means, are described below EXCEPT:

A) Planning and controlling.
B) Reviewing management reports
C) Direct observation - auditors can obtain valuable information and evidence by directly observing the customer's operations and work processes.
D) Interviews - it is important to meet with personnel involved in the processes being audited to discuss key issues.