3) The Foundation for Critical Thinking states that all subjects have a fundamental thought process. In order to understand the thought process, they recommend raising some questions.

a) What viewpoint is fostered in this field (i.e., how do internal auditors tend to view the world)?

b) What kinds of problems do they try to solve?

c) How do they go about gathering information?

d) What types of judgments and assumptions do internal auditors make?