Auditors frequently ask questions that are regarded as awkward or inconvenient by those who are expected to answer them. The psychologist's distinction between personality and item characteristic is explained. Questions that are socially desirable and those that are socially undesirable are...

The respective merits of open and closed questions are suggested. Research evidence is then presented. A consideration of the factors that indicate which type of question to opt for is described and a mixed diet of closed and open questions is recommended.

Management accountants and auditors have much to learn from each other in how to minimise their respective problems. Any accounting system needs to pay due regard to individuals; groups; organisational structures and control; and the environment. Without this concern the accounting system will...