What does an internal audit typically include if issues are found?

The inclusion of interviews and document reviews in an internal audit is crucial for a comprehensive evaluation of an organization’s compliance and operational effectiveness. When issues are identified during the auditing process, the auditor must delve deeper into the circumstances surrounding those issues. This typically involves interviewing relevant personnel to gather insights into practices, policies, and any potential gaps in compliance.

Additionally, reviewing documents is essential as it allows auditors to verify records, check for adherence to established protocols, and ensure that processes align with regulatory requirements. Together, these methods help to construct a complete picture of the organization's compliance status, leading to informed conclusions and recommendations for improvement.

In contrast, observations of the environment may provide contextual understanding but do not offer the depth of information that interviews and document reviews can yield. Public consulting opinions may not be relevant in the context of an internal audit, as they do not pertain directly to the specific findings within the organization. Recommendations for new hires, while potentially important for addressing personnel-related issues, do not inherently address the compliance issues uncovered in the audit itself. Therefore, focusing on interviews and document reviews is a key component of responding effectively to any identified issues during an internal audit.