Definicija: Detailed interviews to obtain evidence about the effectiveness of control activities, accompanied by other procedures, such as observation, examination of documentation, or reperformance, which are necessary to corroborate the information derived from the inquiry.
Vir - ustanova: Računsko sodišče Republike Slovenije
Definicija: Podrobni intervjuji, s katerimi pridobivamo dokaze o uspešnosti izvajanja kontrolnih postopkov in ki so podkrepljeni z drugimi revizijskimi postopki, na primer s ponovitvijo kontrolnega postopka, opazovanjem in pregledom dokumentiranih dokazov.