Internal auditors and the cognitive interview

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.