Date of Interview: ________________

INTERVIEWEE INFORMATION
Name: _______________________________________________

Position or Department: _______________________________________________

_
PURPOSE OF THE STUDY

 To find out the Efficiency of Internal Auditing as a Tool for Improving

Manufacturing Company’s Performance
 Perform an assessment and analysis of their internal audit process
 To gather sufficient data and information that will be significantly useful to our
research
INTERVIEW QUESTIONS

The researchers will be doing a semi-structured interview. Semi-structured interview

is chosen for this will not limit exploration of related topics that could be necessary to the
study. This interview is in a formal manner to further enhance the extraction of data and
information from the respondents.

1) How often does Coca-Cola Company conduct auditing inspections?

a) How long does each inspection span?
b) Usually in what period or month do you conduct inspections?
2) What are the problems or risks that you have encountered on conducting the
auditing inspections?
a) How does it affect the procedures?
b) How do you manage to solve it?
3) For you as an audit committee, what do you think are the pros and cons of your
company?
4) What position do you see Coca-Cola in?
a) What are the positive and negative factors that affect the company?
5) In what means you consider the Internal Audit Team as one of the key strengths of
your company?
6) What is the difference of Coca-Cola Philippines Audit process compared to its
International Company?
7) How does your company treat its losses?
a) Do you implement a strategy to get rid of the losses?
8) As the audit committee of your company, what are the steps or strategies needed to
optimize the performance?
9) What are the general internal controls does the company implement?
a) Do you think the controls implemented are effective and efficient?

NOTE: If needed, we might have follow-up questions

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 BIBLIOGRAPHY

Aika Rey (2018). “Coca Cola FEMSA workers: Union busting real reason to lay-off “.
Retrieved from

https://www.rappler.com/nation/196192-coca-cola-workers-lay-off-train

Ahmad (2007). “Auditors’ Compliance with International Standards in Audit”. Retrieved

from

http://irji.in/images/9593-Abd%20Elkarim%20Salim%20Issa%20Albkour.pdf

Alvi (2016). A Manual for Selecting Sampling Techniques in Research. Retrieved from

https://mpra.ub.uni-muenchen.de/70218/1/MPRA_paper_70218.pdf

Bubilek, O. (2017). Importance of Internal Audit and Control in an Organization - Case

Study. Retrieved from

https://www.theseus.fi/bitstream/handle/10024/129916/Bubilek_Olga.pdf?sequen
ce=1

Coca Cola Company (2018). “Reports Solid Operating Results and a Positive Start to
2018”. Retrieved from

https://www.coca-colacompany.com/press-center/press-releases/coca-cola-
company-reports-solid-operating-results-positive-start-2018

Dahir & Omar (2016). “Effects Of Internal Audit Practice On Organizational Performance
Of Remittance Companies in Modadishu, Somalia”.

Department of Budget and Management, (2016). Internal Control. Retrieved from

https://www.dbm.gov.ph/wp-
content/uploads/Executive%20Summary/2016/Internal%20Control%20(updated
%20as%20of%2007042016).pdf

Electrolux. Corporate Governance: Internal Control over Financial Reporting. Retrieved

from

https://www.electroluxgroup.com/en/internal-control-over-financial-reporting

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