Table 2

Interview questions

ThemesInterview questions
MAT design and resourcing
  • How did you determine the required composition of MAT?

  • What were the key criteria and processes used during tendering to select MAT members?

Expertise and role integration
  • What specific skills/expertise did each member bring to the MAT?

  • How did team members understand and interpret each other's roles within the assurance engagement?

MAT management
  • How were the MATs managed and coordinated throughout the audit process?

  • What challenges arose in terms of team diversity, interpersonal trust or communication, both within and between teams?

MAT learning and improvement
  • What lessons were learned from Phase 1 of the audits?

  • How were these lessons applied to Phase 2 audits?

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