Curiosity is the cornerstone of internal auditing.
Curiosity requires auditors to ask a lot of questions.
Continuously questioning clients is difficult. Sometimes clients are uncooperative. Sometime we do not know what to ask. Other times we do not know how to ask.
Asking effective questions is one of the most difficult internal audit tasks.
However, if we learn to Ask Better Questions, we’ll Get Better Answers and Perform Better Audits.