File interrogation would encompass the following;
- Objective setting - see internal audit planning process
- File requirements (determination of)
- Field Selection within the database - then decide
- Where to store
- How much to select and
- Obtain the data (possibly a pilot) and fine tune
- Prepare reports
Typical interrogations may include the following;
- Ensuring liabilities are not un/der-recorded
- Review invalid invoices, duplication
- Review of firewall logs
- Payroll existence tests
- GP analysis
- Completeness of transactions
