A training course offered by the Institute of Internal Auditors
(IIA) indicates that: “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? How does
professional judgment affect the quality and quantity of audit procedures?”
The description of this course indicates it will provide
internal audit staff and management with at least 2 years of experience with
the techniques necessary to identify the appropriate evidence to support the
audit conclusion. The instruction will also suggest approaches to guide the use
of critical thinking skills to facilitate the gathering of audit evidence.
Real-life examples of strong and weak evidence will further enhance the
learning process.
As a complement to this course, another IIA course
emphasizes that: “Auditors are expected to be open-minded and analytical
thinkers. Decision making skills and professional judgment are a daily
necessity in the internal audit process. Teaching auditors to utilize critical
thinking skills throughout the audit process strengthens their ability to
identify and assess risk, prioritize testing, align audit objectives with
business objectives and identify true value-added activities.”
For more information about these 2-day interactive courses,
visit the IIA training
centre and obtain the course descriptions on Audit Evidence and Professional Judgment:
How to Effectively Use Critical Thinking and Embedding Critical Thinking in the Internal
Audit Process.
