Our Audit Test Type Guide equips you with the tools to evaluate internal controls and conduct effective risk assessments.

Certain advantages of specific audit test types include: Ideas and different opinions are immediately shared; group support for the final decision is gained; participants have time to think through their contribution toward answers; a direct interface with personnel involved in the business process is given, which facilitates a greater understanding of the business; interviewers have the chance to probe for further details; and an effective way to identify opinions, causes and possible solutions to problems is identified.