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​Date : 19 March 2024

Timing : 09.00 - 12.30 (10:30 - 15 min break)

Language : English

​Deadline to register: 01/03/2024

​CPE Credits: 4

Instructor: Sara I. James

​Location : IIA Luxembourg Office - 4 Op de Leemen L5846 Fentange -


Critical Thinking for Internal Auditors 

Course Description

The course helps participants appreciate the role of critical thinking in internal audit and other assurance areas. Critical thinking helps internal auditors assess evidence, question assumptions, and test theories, producing more solid, useful information as a result. This course, which is highly interactive, uses case studies and practical exercises to boost participants’ knowledge and confidence in using these skills in all their work.



After attending this course, participants will be able to provide better risk-based audit assurance and consulting services through: - being able to identify, gather and assess sufficient, reliable information; - articulating the evidence and reasoning leading to audit conclusions; and - helping the organisation improve controls based on these conclusions


Target Audience

Internal auditors, risk, and compliance professionals at all levels will benefit from the practical applications shared in this course.


Detailed content

1) Critical thinking: what is it?

- Definitions

- Traditions

- Types of reasoning

- Barriers to reasoning

2) How can we apply critical thinking at all stages of an engagement?

- Planning and scoping

- Testing, including assessing quantifiable and non-quantifiable evidence

- Gauging and communicating materiality

3) Critical thinking and corporate culture

- Corporate and other cultural influences on types of reasoning

- Identifying and overcoming culture-specific barriers

4) Articulating results of critical thinking

- Understanding others’ assumptions and approaches

- Communicating rigorous analysis with empathy

Critical Thinking for Internal Auditors

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