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Critical Thinking for Internal Auditors

Course Description

Print-friendly Course Description and Outline

​Many internal audit departments have been focused on Sarbanes-Oxley compliance, so auditors may not have had consistent opportunities to learn and apply critical thinking concepts to planning and executing an audit, to being alert to negative indicators during an audit, and to judging the significance of issues and how to report them. Other auditors may simply want to refresh their skills.

This interactive two-day course will help you further develop or refresh familiar concepts of critical thinking, professional skepticism, and professional judgment, and apply these concepts to various stages of an audit – from preparation and planning, to assessing and testing, to communicating and reporting.

This course is a joint effort between The IIA and Deloitte & Touche, and includes a variety of learning methods, including lecture, presentation, class discussion, interactive exercises, video scenarios, and participant teach-backs to enhance the learning experience and provide a variety of opportunities for the participants to practice applying and challenging the concepts.

Course Duration: 2 day(s)
CPE Hours Available: 16
Knowledge Level: Basic
Field of Study: Personal Development


Advance Preparation: 


Delivery Format: On-site Training (Group-Live); Seminar (Group-Live)


  • Review of relevant IIA Standards
  • Professional judgment framework
  • Critical thinking

Applying Concepts to Planning and Interviewing

  • Business Process Risk Assessment
  • Effective interviewing
  • Nature of tests/assertions/objectives

Applying Concepts to Assessing and Testing

  • Determining sufficiency of evidence
  • Determining when to expand testing
  • Review of audit scenarios and options for course of action

Applying Concepts to Communicating and Reporting

  • Effective evaluation and documentation of findings – CCCER: Criteria, Condition, Cause, Effect, Recommendation
  • Evaluating significance of findings
  • Effective communication of findings and recommendations

​Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.

Contact us by calling +1-407-937-1388 or send an e-mail to

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