ABSTRACT
Critical thinking is a process to raise awareness about our thoughts, beliefs, and opinions, and how to direct them rationally. What critical thinking does is enable people to think with an open mind by recognizing and assessing their assumptions, implications, and the related practical consequences. Critical thinking is essential for effective internal auditing. To be a critical thinker, one must be willing to explore, question, evaluate, and search diligently. Internal auditors should apply critical thinking to their review of evidence as well. Critical thinking is disciplined, rational, informed, and open-minded. Critical thinking is a key skill of effective internal auditors. It enables clear thinking to identify important facts and make informed decisions. Critical thinking helps to avoid faulty evidence and poorly derived conclusions. It also helps to protect internal auditors from errors in reasoning, succumbing to distracting techniques and groupthink and root-cause analysis (RCA) depends on critical thinking.
