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 Audit Evidence and Professional Judgment: How to Effectively Use Critical Thinking?

Chapter Training
5/9/2013 8:30 AM
5/9/2013 4:30 PM
The CTCPA Education Center 716 Brook Street, Suite 100 Rocky Hill, CT 06067 |  

Early Registration by Friday, April 19th: IIA Members $175 / Non-Members $200.
After April 19th: IIA Members $200 / Non-Members $250.

Group Pricing:
Group Pricing Now Available ONLY for IIA Members! 
Group Discount will be only allowed after the Early Registration period is over
.  So, if you are planning to register a group, please do so after the Early Registration period or contact Norberto Ramirez.

We accept Visa and MasterCard payments.   You may pay be credit card by completing the information under the Purchase Seminar by Credit Card section above and clicking on the Add To Cart.

If paying by check, please use the link for the REGISTRATION FORM and send it together with the check to the address listed on the form or by email to

Checks can be made payable to Southern New England IIA and sent to the address on the registration form. The TIN # is 23-7300273. 

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Audit Evidence & Professional Judgment: How to Effectively Use Critical Thinking?

One of the most difficult skills associated with auditing is determining the propriety of audit evidence; does it support the audit objective, is it enough, is it too much and inefficient, and how does professional judgment affect the quality and quantity of auditing procedures.


This training session will provide you with skills and techniques necessary to identify the appropriate evidence to support the audit conclusion. The tools and techniques shared will also provide you with approaches to guide your use of critical thinking skills to facilitate the gathering of audit evidence. Real life examples of strong and weak evidence will be provided to further the learning process.

Finally, the course will be interactive and provide opportunities for you to practice what you learn.


In this seminar, you will:

  • Review the importance of appropriate, sufficient and persuasive audit evidence.
  • Discuss the meaning and application of professional judgment.
  • Identify the types of evidence and discuss methods, techniques and tools to gather information to support audit objectives/results.
  • Provide examples of the link between methodologies and evidence gathered to support audit results.
  • Provide a sample of the critical thinking process.
  • Demonstrate how critical thinking helps improve audit evidence.
  • Compare and contrast auditor judgment and critical thinking skills.
  • Review ways to develop critical thinking to enhance the audit process.
  • Demonstrate how to determine that the evidence gathered is appropriate, sufficient and persuasive to support audit conclusions

 Learning Objectives

  • Identify the different types of evidence and how to best use them during the audit process
  • Understand the importance and use of evidence during audit engagements
  • Learn new methods and approaches to gather evidence
  • Obtain the steps of a critical thinking process
  • Develop critical thinking skills for future use
  • Participate in exercises to strengthen critical thinking in the audit process
  • Use the tips, tools and techniques to gather audit evidence that is appropriate, sufficient and persuasive to support audit results


Who Should Attend

Internal audit staff and management



Phil Flora has over 30 years of auditing and management experience in banking, cooperatives, public and cost accounting.

In his 16 years as the Chief Audit Executive (CAE) for Texas Guaranteed (TG) Phil was responsible for the maintenance/development of the Internal Audit function that included leadership, risk assessment/audit planning, communication with management/board, staff hiring/development and other administrative/operational activities. He transformed the function to enable audit coverage of the total organization. Phil also has significant experience in conducting and receiving External Quality Assessment/Peer Reviews. He has served as the mediator for a peer review dispute resolution for the State Agency Internal Audit Forum (SAIAF). In cooperation with two other CAE’s he developed an Internal Audit Leadership Development Program that assisted in the development of over 30 future audit leaders.

Phil currently serves as the Chair the Institute of Internal Auditors (IIA) International Committee, the Committee of Research & Education Advisors (CREA – formerly known as BREA). He also serves as Trustee/Vice President of Research for the IIA Research Foundation (IIARF). He has served on IIA International Committees for 10 years, Government Relations Committee (now Public Sector) and Board of Research & Education Advisors (BREA/CREA). He is an active member of the Institute of Internal Auditors (IIA) Austin Chapter and is a past President. Phil received the IIA Austin Chapter’s 2006 Practitioner of the Year Award. He is also a member of the Information Systems Audit and Control Association (ISACA) and has served on the Program Committees. Phil is a member of the Association of Certified Fraud Examiners and Project Management Institute.

He has been a frequent speaker at various national, regional, state and international conferences over the past ten years. He also has provided training on numerous subjects related to internal auditing and leadership. Phil is a qualified instructor for “Practical Software and Systems Measurement (PSM): A Foundation for Objective Project Management.”

Phil received a B.S. in Accounting from Virginia Commonwealth University. He is a Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Fraud Examiner (CFE) and has a Certification in Control Self-Assessment.


This event is NASBA accredited.

Registration on the day of the event is from 8:00 am - 8:30am.



All registrants are expected to make payment for the scheduled event on or before the day of the event.  To make payments before the date of the event, please mail your payment and a copy of your registration to the address noted during the event registration process.

Event Cancellation Policy:

Cancellations made more than five working days notice before the scheduled event will be eligible for a full refund of registration fees paid.

Cancellations made without five working days notice will not be eligible for a refund, and the registrant will be responsible for the full registration fee even if payment has not yet been made.

However, the registrant may send another individual as a substitute. If neither the registrant nor a substitute attends the event, copies of course materials will be available to the registrant after the presentation date upon request and payment receipt.

Directions to the Seminar:


Take Interstate 91 North or South to Exit 23

Heading North

If you are heading North on I-91, take Exit 23 and turn left at the end of the ramp. As you approach the third traffic light, get into the middle or left lane and, at the traffic light, turn LEFT onto Cromwell Avenue, also known as "The Shunpike." Go to the third traffic light and turn left onto Brook Street. The entrance to 716 Brook Street is on your right; follow around to back of the building marked 716 and look for the CSCPA awning.

Heading South

If you are heading South on I-91, take Exit 23 and turn right at the end of the exit ramp. Go straight through the next traffic light. As you approach the second traffic light, get into the middle or left lane and, at that traffic light, turn left onto Cromwell Avenue, also known as "The Shunpike." Go to the third traffic light and turn left onto Brook Street. The entrance to 716 Brook Street is on your right; follow around to back of the building marked 716 and look for the CSCPA awning.

Note: Parking is Free​