Critical Thinking Skills For 21st Century Internal Auditors

Course Overview:

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 internal audit staff and management 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.

This course is interactive with multiple hands-on exercises and class participation to provide opportunities for you to practice what you learn.

Learning Outcomes Include:

Upon completion of this course, participants shall be able to learn:

  • Understand the process of critical thinking and intellectual traits.
  • Discuss the meaning and application of professional judgment.
  • Demonstrate how critical thinking helps improve the audit process.
  • Compare and contrast auditor judgment and critical thinking skills.
  • Review ways to develop critical thinking to enhance the audit process.
  • Cover the use of critical thinking during the risk assessment, interviewing and reporting cycles.
  • Review the what in the context essentially constitute appropriate, sufficient, and persuasive audit evidence.


One Day / Two Day