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 application of its concepts to internal auditing.
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