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Critical Thinking in Internal Audit
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1800.00
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2 days | 16 academic hours
Training objectives
Training program Day 1
Training program Day 2
Training objectives
Learn how to apply critical thinking in internal audit processes
Identify the main thinking traps and understand how to manage them
Understand how to maintain a critical perspective when searching for, evaluating, and analyzing relevant information
Find well-supported evidence for your decisions
Present your point of view in a reasoned manner
Learn to analyze others’ arguments and resist manipulation
Training program Day 1
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Scope and definitions
Initial recognition and measurement
Measurement of decommissioning and environmental restoration provisions
Onerous contracts
Restructuring
Disclosure requirements
IAS 36 Impairment of Assets
Determination and measurement of recoverable amount
Recognition and measurement of impairment loss
Determination and identification of CGUs (Cash-Generating Units)
Recognition of impairment losses for CGUs
Reversal of impairment loss
Disclosure requirements
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Scope and definitions
Classification of non-current assets as held for sale
Measurement of non-current assets or disposal groups
Presentation and disclosure in financial statements
Training program Day 2
Cognitive Biases in Thinking
Thinking traps
Manipulation of consciousness and personal biases
The Decision-Making Mechanism in Conditions Of Uncertainty
Distorted evaluation of information
Types of information literacy
Identifying and evaluating the source of information
Defining and analyzing the message
Statistical information
Critical Thinking and Argumentation
Structure of argumentation
Opinions, reasoned judgments, and facts
Well-founded recommendations
Algorithm for evaluating argumentation in internal auditors’ recommendations
Psychology of argumentation: false arguments
Practical exercises and case studies
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Please note:
the training date may change.
✨ Please check with the coordinators for the confirmed dates.
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