Internal auditors are vital guardians of organizational integrity, scrutinizing processes, identifying risks and suggesting solutions. To boost their investigative skills, auditors can utilize the Kipling method, named after Rudyard Kipling, which involves asking six key questions (What, Where, When, Why, Who and How). This systematic approach aids in thorough analyses and efficient problem-solving.
Since this is a post about questions, I thought I would use the format of my favorite TV show – Jeopardy! (Rest in peace, Alex Trebek!).
Note: In Jeopardy!, contestants respond to answer clues in the form of questions. For instance, if asked "The capital city of France," the correct response is "What is Paris?" This format adds challenge and uniqueness to the game.
Answer 1: This sets the stage by seeking a clear understanding of the specific situation or challenge at hand. This foundational question serves as the gateway to unraveling complexities.
Question 1: What is “what”? (Defining the situation or challenge)
Example questions:
- What is the specific situation or challenge under investigation?
- What issues are being confronted within this scenario?
Answer 2: This question brings focus to the geographical and organizational dimensions of the issue. It explores the location of the problem and assesses its potential impact.
Question 2: What is “Where”? (Identifying the location and impact)
Example questions:
- Where is the problem occurring within the organization or processes?
- Where can a solution be implemented to mitigate the impact?
Answer 3: This question delves into the temporal aspects of the problem, shedding light on the occurrence, duration and critical timelines associated with the situation.
Question 3. What is “When”?: (Understanding timelines)
Example questions:
- When did the situation happen, and when was it first identified?
- When can action be taken to address the problem effectively?
Answer 4: This pivotal question serves as a compass, guiding auditors to uncover the underlying reasons for the situation and emphasizing its importance.
Question 4. What is “Why”?: Delving into reasons and importance
Example questions:
- Why did the situation occur in the first place?
- Why is it crucial to resolve this issue promptly?
Answer 5: This question focuses on the human element, identifying key stakeholders, participants and decision-makers involved in the situation.
Question 5. What is “Who”? (Identifying relevant participants)
Example questions:
- Who are the relevant participants contributing to or affected by the problem?
- Who discovered the problem, and who will play a role in implementing the solution?
Answer 6: This question directs attention to the practical aspects of addressing the problem. It explores potential solutions, methodologies and the necessary tools.
Question 6. What is “How”? (Focusing on solution approaches)
Example questions:
- How can the problem be effectively addressed or mitigated?
- How much time, resources or effort is required for implementing the proposed solutions?
Strategic questioning: a core audit skill
In internal auditing, strategic questioning is vital for success. By adopting this approach, auditors gain a powerful tool for thorough analysis, uncovering key issues and proposing effective solutions, thus enhancing their impact and safeguarding the organization's integrity.
About the author: Chidambaram Narayanan is a seasoned internal auditor with 16+ years of experience specializing in financial and IT domains. He holds the prestigious title of Chartered Accountant and has certifications including CISA and Microsoft Azure Cybersecurity suite. Chidambaram presently serves on the Board of the ISACA Muscat Chapter (2024-2026).