Internal auditors and the cognitive interview
Abstract
Suggests that training in interview skills for accounting students should focus on specific techniques which produce measurable results. One such technique that has been tested in the development of expert systems is the cognitive interview. Based on five principles of memory retrieval (context reinstatement, focused retrieval, extensive retrieval, varied retrieval, and multiple representations), the cognitive interview provides a theoretically‐grounded technique for improving the quality and quantity of information retrieved from client interviews. Explores the applicability of the cognitive interview to the auditor‐client interaction.
Keywords
Citation
Foster, S.D. and Moody, J.W. (1997), "Internal auditors and the cognitive interview", Managerial Auditing Journal, Vol. 12 No. 2, pp. 67-69. https://doi.org/10.1108/02686909710160690
Publisher
:MCB UP Ltd
Copyright © 1997, MCB UP Limited