Introduction to Critical Thinking

Who will benefit from this course?

Critical thinking can be thought of as an art that is woven throughout the key elements of the audit process, including risk assessments, interviewing, testing and analysis, process documentation, and reporting. Effective critical thinking involves collecting and analyzing information, drawing compelling conclusions, and providing recommendations. It is disciplined thinking that is clear, rational, open-minded, and informed by evidence, which makes it ideally suited for application in an audit setting. This course will help internal auditors to gain a deeper understanding of critical thinking and the application of its concepts to internal auditing.

This course will help internal auditors to gain a deeper understanding of how to apply critical thinking during audit engagements.

Course Objectives

• Identify the purpose, importance, and key terms of critical thinking.
• Identify The IIA’s relevant International Standards for the Professional Practice of Internal Auditing (Standards) and relate The IIA’s Global Internal Audit Standards.
• Identify critical thinking fallacies and biases.