Episode 15: Internal Audit Lens - Critical thinking for internal auditors
Critical thinking helps internal auditors to assess evidence, question assumptions and test theories so that they can produce better conclusions.
Critical thinking helps internal auditors to assess evidence, question assumptions and test theories so that they can produce better conclusions.
In this episode, Annabel Faulkner of EY and Sara I James of Getting Words to Work discuss how internal auditors who are aware of and actively using particular techniques in critical thinking usually provide better risk-based audit of assurance and consulting services. Sara runs through three different types of reasoning in the European tradition of critical thinking and provides some examples of how they apply to an internal auditor’s work.
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You can find more resources for internal auditors on our Internal Audit hub - https://bit.ly/accaiahub - including a series of guides for beginners, the management committee and Heads of Internal Audit. We also have resources for those moving into Internal Audit, free webinars available on demand, and articles.
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