The internal auditor and the critical thinking process: a closer look

Abstract

Examines the nature of critical thinking and its relationship to internal auditing and considers the various stages in the development of critical thinking skills. Builds on the work of Perry and Kurfiss, and identifies the four successively higher stages of thinking as: authority accepted; ambiguity acknowledged but anything goes; criteria considered; selections supported; judgements justified. Concludes that the task of the internal audit educator is to encourage and promote development of critical thinking skills at the highest level. At this highest stage internal auditors should be able to think independently and arrive at well‐justified judgements.

Citation

Brady Greenawalt, M. (1997), "The internal auditor and the critical thinking process: a closer look", Managerial Auditing Journal, Vol. 12 No. 2, pp. 80-86. https://doi.org/10.1108/02686909710160717