As a fan of the late Terry Pratchett’s Discworld books, I recall one of the passing jokes in a televised story: one of the technical the wizards had developed a computer run by ants and the sign on the front (viewed briefly as the camera panned across a shot) read “Anthill Inside”.  At the time, a well-known brand of CPUs for personal computers had a similar sounding advertisement. Continue reading

A New Approach to Auditing

I’d like to return to an idea I wrote about several years ago – something I’ll call the 5AQ approach (five audit questions)!

Last time, I suggested this (which was originally proposed by David Hoyle) for internal audits, but I now believe it has a far wider application as it requires a process-oriented approach rather than one based on the formal documentation. Continue reading