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Question 225 - IIA-CIA-Part1 discussion
During an assurance engagement internal auditors interview operational management to gather and evaluate information. Which approach is most important for internal auditors to be able to listen effectively to interviewees in the given situation?
A.
Make an audio recording of the interview
B.
Interrupt with questions during unclear statements
C.
Express interest by asking follow-up questions
D.
Avoid periods of silence
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