Embedding Critical Thinking in the Internal Audit Process

Organizations today are looking to their audit departments for company insights, risk and fraud expertise, in-depth industry knowledge and forward looking reporting. Auditors are expected to be open-minded and analytical thinkers. Decision making skills and professional judgment are a daily necessity in the internal audit process. Teaching auditors to utilize critical thinking skills throughout the audit process strengthens their ability to identify and assess risk, prioritize testing, align audit objectives with business objectives and identify true value add activities.

 

This course will provide you with skills and techniques necessary to embed critical thinking skills in all aspects of the audit cycle. The tools and techniques shared will guide your use of critical thinking skills in risk assessment, interviewing, audit evidence gathering, root cause analysis and report writing.  Real life examples of failures and successes of critical thinking in internal audit will be covered to further the learning process.