**3. Quality in auditing**

### **3.1 Internal investigations**

A commonly used technique within preventive auditing is conducting investigations through the technique of inquiry in cases of specific suspicions of fraud or corruption. Auditors can conduct internal investigations to gather additional evidence [8]. This involves employee interviews, reviews of electronic communications, forensic computer analysis, and other methods to obtain relevant evidence. Internal investigations are important tools in auditing, especially in fraud detection and prevention [9]. These investigations involve thorough examination and analysis of an organization's activities, transactions, and records to identify possible irregularities or non-compliance. Internal investigations can be driven by internal or external reports and become particularly useful when there is an anonymous reporting process. By verifying data, reviewing documentation, and conducting employee interviews, these investigations provide a more detailed insight into potential fraud or misconduct, enabling auditors to take corrective actions and establish more effective control measures to prevent future incidents. The auditor relies on their intellectual capital, judgment, and experience to determine these actions.
