Blog Post
Using audio recordings as internal audit working papers
- by Rachel Bowden
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- 20 May, 2019
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Thoughts on using audio recordings
I recently was posed the following question on Twitter:
Any thoughts on considering recorded interviews as working papers? Interviews are not transcribed meaning controls are not clearly documented in writing. Chief Audit Executive considers it sufficient that re-performance is possible by listening to (hours of) recordings #internalaudit
This MindMap captures my thoughts around the subject