Six Honest Working Men Synopsis Curiosity and structured questioning are the art of cutting edge internal auditing. Developing this art should be part of all internal auditing. Linking a curious and structured question matrix into risk assessment processes is important in every internal audit engagement.

Adapted from the author’s article. ‘I Keep Six Honest Working Men’ (1993), published in Internal Auditing (December 1993: p. 8), IIA–UK & Ireland.

After Reading the Case Study Consider:

1. Do you measure how curious and structured your questioning is in internal audit engagement?

2. Does your internal auditing always include questions on ‘   your organization’s objectives and the rules governing the environment in which you are auditing’?

3. Does your internal auditing always include questions on the past, present and future?