eWorkshop: Critical Thinking for Government Auditors

4/23/2018 1:00 PM
5/2/2018 3:00 PM
Eastern Time (ET)
1/17/2018 12:00 AM

Registration will close 24 hours prior to the beginning of the webinar start time listed.

April 23: 1:00 p.m.–3:00 p.m. ET
April 25: 1:00 p.m.–3:00 p.m. ET
April 30: 1:00 p.m.–3:00 p.m. ET
May 2: 1:00 p.m.–3:00 p.m. ET

This course takes the basic concepts of critical and analytical thinking and applies them to the typical audit planning and fieldwork environment. Topics addressed include elements of critical thinking, criteria for critical thinking, professional judgment, common fallacies, and analytical tools for problem solving.

Emphasis is placed on assessing strength and usefulness of logic displayed in written and oral responses to audit requests/questions. Understanding this logic makes auditing easier and more effective, since auditors can better assess condition, effect, and cause. By exploring how logic and critical thinking impact the audit objectives – and therefore, our reports – this one-day session will equip participants to design audit objectives that lead to value-added reports.

Focused on decision making, problem solving, and professional judgment the following key components of the audit process will be addressed:

  • Planning an audit
  • Developing and reviewing documentation
  • Conducting audit interviews
  • Collecting and assuring audit evidence
  • Developing and reporting findings
  • Achieving clear communication with audit clients

Learning Objectives

Upon completion of this course, participants will be able to:

  • Understand and apply the basic steps in analyzing information
  • Identify common fallacies in reasoning—yours and others'
  • Define and clarify the primary criteria in clear thinking
  • Using professional judgment, ask appropriate/essential questions when assessing problems, information, assumptions, inferences, concepts, points of view, and consequences


Mary Beth Saenz is currently the CEO/Founder of ASK Training, LLC, providing a variety of training courses in grants management, grants auditing, as well as other topics. Recently added courses include: Emerging Issues in Grants Management, Emerging Issues in Auditing Grants, and a Grants Management Omni-Circular Overview course.

For the past 11 years, Saenz has specialized in content development and course delivery covering a variety of topics for governmental auditors and grants managers throughout the US and US Territories. She has been a guest lecturer at multiple conferences, and has been the primary content developer and instructor for the EGAPP, Inc. 3-part Introduction to Grants Management Series of courses.

Prior to being a trainer, Saenz spent more than 10 years as an auditor, performing external audits (for a public accounting firm), internal audits (as a senior auditor for The University of Texas System Administration), and public/governmental audits (both as a senior auditor for the Texas State Auditor's Office and as a fiscal reviewer for a federal grant review team).

Saenz has a BBA in Accounting from the University of Texas at Tyler. She earned her designation as a CPA in 1998 and as a CIA in 2001.


ACGA Member: $249
Public: $299​

Event Information

Course Duration: 4 days
CPE Hours: 8
Knowledge Level: Basic
Field of Study: Auditing (Governmental)


Advance Preparation:


Delivery Method: Group Internet based

The IIA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.