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Critical Thinking in the Audit Process (Virtual)

Event: Critical Thinking in the Audit Process (Virtual)

Date: August 17-18, 2022

Venue: Virtual via Zoom

Critical thinking has been identified as a key personal skill in The IIA Global Internal Audit Competency Framework and most organizations consider it an indispensable skill for their internal auditors. Critical thinking leads to improved decision-making and can result in better organizational performance. In this course, we will examine the various facets and components of this important core competency.

Effective critical thinking involves collecting and analyzing information, drawing compelling conclusions, and providing recommendations. It helps not only drive personal success but also better enables companies to achieve their strategic objectives. Critical thinking is often the central ingredient necessary for providing insights that help management better manage risk and create a sustainable control environment.

This virtual workshop demonstrates how critical thinking can be weaved throughout key elements of the audit process such as risk assessments, interviewing, testing and analysis, process documentation, and reporting. Critical thinking is disciplined thinking that is clear, rational, open-minded, and informed by evidence, which makes it ideally suited for application in an audit setting. The critical thinking concepts and practices presented are designed to enhance audit effectiveness and deliver measurable value to audit customers that win internal audit a seat at the table for key business decisions.

Workshop objectives:

  • To develop an understanding of the art and science of critical thinking along with supporting tools and techniques.
  • To practice the application of critical thinking skills, tools, and techniques in various scenarios encountered on internal audit engagements.
  • To build the foundation for increasing the effectiveness of your audit strategies and delivering value-added results.
  • To learn the purpose, importance, and key terms of critical thinking.
  • To explore the relevant IPPF Standards and related Implementation Guidance and Practice Guides.
  • To understand the importance of embedding critical thinking into the preparation of process and testing documentation.
  • To identify opportunities to utilize critical thinking throughout the audit process to enhance the reporting of audit results.
  • To learn The IIA's "VALUTM Model for Critical Thinking in the Audit Process."

The workshop will cover:

  • Critical Thinking Overview.
  • Biases and Fallacies.
  • Risk Assessments and Critical Thinking.
  • Critical Thinking During Interviewing.
  • Embedding Critical Thinking in Process Documentation.
  • Using Critical Thinking in Testing and Analysis.
  • Applying Critical Thinking in Reporting.

Who Should Attend?

This workshop is designed for:

  • Chief Audit Executives who would like to incorporate critical thinking into the internal audit strategy and methodology of the department, in addition to the recruiting, training, and evaluation of audit staff.
  • Audit Managers interested in learning how to integrate critical thinking throughout the stages of the audit cycle — from risk assessments to reporting.
  • Lead Auditors who want to employ critical thinking skills in conversations with management and in the development of audit observations.
  • Senior and Staff Auditors seeking an opportunity to enhance their audit interviewing techniques and the quality of their workpapers.

This virtual event will be held from August 17-18, 2022 via zoom. Charges are KES 10,000 exclusive of VAT for Members and Non-Members. Members in attendance will earn 14 CPE Hours. The zoom link will be shared with participants upon registration.


The Institute of Internal Auditors Kenya is an accredited training provider with the National Industrial Training Authority (NITA). The NITA registration number is DIT/TRN/558(25b). Participants who are registered levy contributors can apply to NITA for reimbursement of their fees. This applies to Kenyan citizens and is subject to NITA regulations. Visit ( ) for more information.

Event Properties

Event Date 17-08-2022
Event End Date 18-08-2022
Individual Price Members Ksh 10,000 exclusive of VAT, Non-Members Ksh 10,000 exclusive of VAT
Location Virtual

OnRisk Report 2021

In the 18 months since the COVID-19 pandemic first shuttered the world, organizations have learned to embrace the unexpected. Board members, C-suite executives, and chief audit executives — the key players in risk management — now know that low likelihood/high impact risks must be given greater consideration. This realization has jolted boards into greater awareness of risk management weaknesses, energized senior management to build more nimble and resilient organizations, and positioned internal audit to deliver broader value.




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