In an internal audit, how many people should ideally conduct interviews with a single employee?

In an internal audit, having two people conduct interviews with a single employee is ideal for several reasons. This approach helps to ensure accuracy and provides a check-and-balance system. When two individuals are present, one can lead the interview while the other observes and takes notes, allowing for a more comprehensive collection of information.

Furthermore, having two interviewers can help to reduce the chances of misinterpretation of the employee's responses, as they can collaboratively discuss and clarify any uncertainties after the interview. It also adds an element of transparency and accountability to the process, as both interviewers can provide input on the employee's responses and discuss how to interpret them in the context of the audit's objectives.

Overall, this practice promotes a balanced interviewing process, minimizes bias, and supports a more thorough understanding of the information gathered during the audit.