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 Critical Thinking in the Audit Process

1/15/2019 8:30 AM
1/15/2019 4:30 PM
Norwood Hotel, 112 Marion Street, Winnipeg, MB R2H 0T1 | Canada - Manitoba

​In The IIA’s Global Internal Audit Competency Framework, critical thinking is one of the key required personal skills identified — and most organizations consider it an indispensable skill for their internal auditors. Critical thinking leads to improved decision-making and can result in better organizational performance. In this course, we will examine the various facets and components of this important core competency.

Effective critical thinking involves collecting and analyzing information, drawing compelling conclusions, and providing recommendations. It helps not only drive personal success but also better enables companies to achieve their strategic objectives. Critical thinking is often the central ingredient necessary for providing insights that help management better manage risk and create a sustainable control environment.

This course demonstrates how critical thinking can be weaved throughout key elements of the audit process such as risk assessments, interviewing, testing and analysis, process documentation, and reporting. Critical thinking is disciplined thinking that is clear, rational, open-minded, and informed by evidence, which makes it ideally suited for application in an audit setting. The critical thinking concepts and practices presented are designed to enhance audit effectiveness and deliver measurable value to audit customers that win internal audit a seat at the table for key business decisions.

This course is designed for:

  • Chief audit executives who would like to incorporate critical thinking into the internal audit strategy and methodology of the department, in addition to the recruiting, training, and evaluation of audit staff.
  • Audit managers interested in learning how to integrate critical thinking throughout the stages of the audit cycle — from risk assessments to reporting.
  • Lead auditors who want to employ critical thinking skills in conversations with management and in the development of audit observations.
  • Senior and staff auditors seeking an opportunity to enhance their audit interviewing techniques and the quality of their workpapers.

The facilitator for this class is Cindra Leclerc.

Course Outline

Download Course Description

1-day course provides 8 CPE. 



Group rates start at 3 individuals from the same organization.  Please email for a price.

Regular price Members $322.00 / Non-members: $348.00. Prices do not include HST/GST.