Fieldwork: 9 Audit Techniques & Evidence Factors | Fundamentals of Internal Auditing | Part 24 of 44

There are 9 primary audit techniques that auditors use during fieldwork to ensure they are collecting and analyzing evidence accurately and efficiently. During this episode, Kathleen and Hernan walk through these techniques, explain their individual level of reliability, and describe the general evidence factors.

Audit Techniques Discussed:
Observation, Inquiry, Analysis, Confirmation, Scanning, Inspecting Documents, Recalculation, Inspection of Tangible Assets, Reperformance

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