Dates : 4 – 5 March 2026
The training is 2x1/2 day from 09:00 to 12.30
Language : English
CPE Points : 7
Deadline to register : 23 February 2026
Trainer name: Dr. Dominik Förschler
Type of session (Online training/ In-Person Training / Webinar): Online training

Overview 

Critical thinking is identified as one of the key required personal skills in IIA Global´s Internal Audit Competency Framework – an indispensable competency for internal auditors. Critical thinking leads to improved decision-making and better organizational performance. In this comprehensive ARC audit training, we will explore the vital role of critical thinking alongside root cause analysis in driving audit excellence.

Effective critical thinking involves collecting and analysing information, drawing compelling conclusions, and providing recommendations. It is essential for personal and organizational success, enabling auditors to better manage risk and create a sustainable control environment.

This ARC audit training course demonstrates how critical thinking techniques can be integrated into key elements of the audit process, from risk assessments to reporting, enhancing audit effectiveness and delivering measurable value to stakeholders.

Learning Objectives  

1. Understand the fundamental principles of critical thinking and its significance for internal auditing.
2. Learn about the purpose, importance, and key terms of critical thinking in the context of internal auditing.
3. Develop an understanding of critical thinking principles, tools, and techniques.
4. Practice applying critical thinking skills in various scenarios encountered during internal audit engagements.
5. Explore relevant Global Internal Audit Standards and guidelines for embedding critical thinking into audit documentation and reporting.

Who should attend?

Audit professionals, Audit managers

Course description

Agenda

1. Introduction to Critical Thinking

• • Understanding the importance of critical thinking in internal audit 

  • Overview of key concepts and principles 

2. The Role of Critical Thinking in Audit Preparation 

• • Integrating critical thinking into risk assessments and audit planning

  • Critical Thinking in the Audit Process 

3. Tools and Techniques for Critical Thinking    

• • Exploring practical tools and techniques for effective critical thinking    

  • Hands-on exercises and case studies

4. Applying Practical Critical Thinking in Fieldwork    

• • Conducting effective process analysis of control designs    

  • Conducting interviews, testing, and analysis with a critical mindset

  • Documenting processes and testing with an emphasis on critical analysis 

  • Hands-on exercises and case studies

  • Presentation of results and common discussion for Best Practices

5. Reporting and Communication   

• • Formulating impactful recommendations    

  • Embedding critical thinking into audit reports

6. Implementation and Continuous Improvement 

• • Leveraging critical thinking to drive organizational change and improvement   

  • Identifying opportunities for continuous enhancement of audit practices 

7. Conclusion and Next Steps  

• • Recap of key learnings and takeaways    

  • Developing a roadmap for implementing critical thinking in audit practice

  • Developing a personal action plan for applying critical thinking in audit practice 

Trainer bio

Dr. Dominik Foerschler
Managing Director | Senior Equity Partner
Audit Research Center | ARC-Institute
Chairman of the Digital Transformation Board

Dr. Dominik Foerschler was awarded by Richard Chambers in 2021 as one of the Top 12 influencers as Global Internal Audit Thought Leader.
In over 25 years of professional experience at Deutsche Bank, Canadian Imperial Bank CIBC and BMW in responsible management positions, with international assignments in Toronto, Chicago, New York, Madrid and London, Dominik is today the author of numerous expert books and articles in the field of Internal Audit, GRC and human resources development in renowned professional journals as well as the editor of a book series.
After holding various management positions and working as executive assistant to the President of the University of Frankfurt am Main, Germany and faculty member of the Management Research Center, Dominik now heads the Audit Research Center | ARC Institute as Managing Director. As Chairman of the Digital Transformation Board, he is also responsible for the development of new learning methods such as serious business games training as well as the developed Digital Stress Test as an audit methodology concept, which has become very well-known across Europe.