As auditors, we gather information from the client by conducting interviews, obtaining schedules and documents. Oftentimes, these information are sensitive in a manner by which it can prejudice the position of the client/company should these fall into the hands of the wrong parties. Auditors are expected to handle these information in a professional fashion.
Client information or data (other than those obtained through interviews) usually come in the form of physical documents or electronic files. Electronic files are normally transferred between terminals via electronic media like floppy disks, CD’s, and USB flash drives.