This document can be used as a guide for assessing the advantages and disadvantages of different audit test types in an organization.
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 towards 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.