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Creative and Critical Thinking for Auditors (AUDT8012)

Creative and Critical Thinking for Auditors

Creative and Critical Thinking for Auditors

Description:.

Creative and Critical Thinking skills are among the most important that auditors must develop to add value by perceiving what others do not in identifying root causes to problems and new possible solutions in a rapidly changing world. Students are encouraged to think out-of-the-box and use critical thinking to break away from pre-conceived notions and the comfort-zone of intuitive thinking to consider different perspectives and alternatives. This course includes brain training exercises and tools to think more abstractly, look beyond the obvious, challenge the status quo, and to use process techniques for generating new ideas and making discoveries in practical audit applications.

Who Should Attend?

Auditors who want to explore creative techniques to apply in the audit process.

Class Type:

This course is currently being offered in the following training modalities:

  • Class Length:  This class is listed as a 2-day course.
  • Class Length: This class is listed as a 2-day course.
  • For in-person training sessions, participants are required to download the course materials to a personal device (e.g., laptop or tablet) and bring their device to class for use during classroom instruction.
  • Contact our Business Development department for more information.

Learning Outcomes:

  • Describe and discuss the basic concepts of creative thinking
  • Eliminate roadblocks and barriers to the use of creative thinking in auditing
  • Distinguish between creative and critical thinking and explain their complimentary roles in problem solving
  • Describe two key stages in applying creative and critical thinking to identify the causes and solutions to problems with performance
  • Use creative thinking principles and tools to boost your output of innovative ideas and identify the real causes of, and best solutions to, organizational problems
  • Apply critical thinking principles and tools to organize, evaluate and prioritize ideas generated by creative thinking

Module 1.  Creative Thinking - What is it and why is it Important? - Challenging the Status Quo - History and Elements of Innovation - Brain Training – Making the Connections - Overcoming Barriers to Change and Creative Solutions Module 2.  Creative and Critical Thinking for Problem Solving - What is a Problem – Discovering Why - Critical Thinking – Components, Implications and Flawed Inferences - Cases: What Problem are we Trying to Solve? Solutions? Module 3.  Applying Creative Thinking Tools -Exercises - Idea Quota - SWOT Analysis - Brain Storming Module 4.  Applying Critical Thinking Tools Module 5.  Making the Critical Case for Creative Recommendations

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Internal Audit Capability: Five Ways to Grow Critical Thinking Skills

March 27, 2019

Internal Audit Capability: Five Ways to Grow Critical Thinking Skills

CAEs rank critical thinking as one of the top five skills they look for in new candidates — but what does critical thinking actually mean? Learn why critical thinking is so valuable to internal audit and how audit professionals can proactively develop and apply this in-demand skill to position themselves for advancement in their organization.

What Qualification Is Required for an Internal Auditor? 

Internal auditors typically seek out certifications from the Institute of Internal Auditors (IIA). For the newest auditors, The IIA established the Internal Audit Practitioner designation as a prequel to the Certified Internal Auditor (CIA) certification. The CIA qualification demonstrates understanding of the standards, internal audit capability, and organizational governance.

What Skills Should an Internal Auditor Have? 

Auditors are not all alike, but there are certain skills and abilities that tend to distinguish excellent internal auditors . According to a report published by The Institute of Internal Auditors (IIA) Research Foundation and global human resource consulting firm Robert Half, several core competencies—knowledge or skills necessary to successfully perform in an internal audit role —are considered essential for internal audit professionals:

Foundational competencies

The foundational competencies include professional ethics and internal audit management.

Technical expertise

Areas for technical expertise include understanding the IPPF (the IIA’s International Professional Practices Framework), required internal audit capability, business acumen, and governance, risk, and compliance.

Personal skills

Personal skills, or soft skills, such as listening, communication, persuasion, collaboration, and critical thinking.

Internal audit delivery

The operational aspect of internal audit — from planning and objectivity, to resource management and strategic understanding — and improvement and innovation, which is critical for readying organizations for productive change.

Of all these competencies, critical thinking stands out because it’s mentioned most often by hiring managers recruiting for internal audit roles. In fact, 64 percent of chief audit executives (CAEs) rank critical thinking as one of the top five skills they look for in new candidates. But what exactly is critical thinking, and why is this ability so valuable for internal audit?

Critical Thinking Enhances Internal Audit

When we talk about critical thinking, we’re talking about the ability to actively synthesize, apply, and evaluate information in order to arrive at well-reasoned conclusions or solutions. One way to understand what makes critical thinking so important is that the quality of our thought affects the quality of what we produce. Lazy or mediocre thinking can be costly, while the ability to think critically can help internal auditors successfully scope, assess, and report out on risk.

Critical thinking isn’t just about collecting and analyzing information according to a checklist — it’s about actively looking for themes and patterns of repeat issues that might highlight root causes. It’s about incorporating information from outside the area being audited to develop a big-picture understanding of the company’s business strategy and operations as a context for its key risks or potential emerging risks.

In the planning and fieldwork stages, the ability to think critically can help to determine the most important areas for internal audit capability to focus on given limited resources. When it comes to reporting, critical thinking can help you make the call on which issues should be included in a report, and which minor ones can be safely excluded to avoid a cumbersome and long report. Crucially, evaluating how risks fit into a company’s larger goals and objectives can empower internal auditors to provide actionable insights about mitigating risks that are valuable to C-level executives.

How to Build and Apply Critical Thinking Abilities

While it’s a highly sought-after internal audit capability, CAEs recognize that critical thinking isn’t a talent that can be developed overnight. It takes practice to cultivate discipline excellence in thinking, but small improvements can add up over time to have a big impact.

Here are four ways that, as an internal auditor, you can apply and improve your critical thinking capabilities, enhance how you conduct internal audits, and better position yourself for advancement in your career.

1. Take Advantage of Training Programs.

You don’t need to reinvent the wheel — there are many training programs to teach you methods for improving your critical thinking skills. Check with your company to see what relevant online learning or in-classroom courses are available to employees. You can also access e-learning courses on critical thinking development via resources such as LinkedIn Learning , Udemy and Degreed .

Or, seek out more targeted training by taking a course specific to internal audit. The Institute of Internal Auditors (IIA) offers a two-day course, “Critical Thinking in the Audit Process,” that delves into the ways critical thinking can be incorporated into key elements of the audit process such as risk assessments , interviewing, testing and analysis, process documentation, and reporting. The end goal: provide tools to help you develop habits of critical thinking and audit more effectively.

2. Learn by Doing.

The daily life of an auditor offers frequent real-world opportunities to exercise your critical thinking muscle. For example, when scoping an audit, actively look beyond internal policies and procedures and performance reports. Seek out external sources of information to put yourself in the best position to make educated decisions about scoping.

Look for external thought leadership that highlights new trends and methods relevant to the area being audited, such as trade associations, current events, competitor intelligence, or analyst reports. Go a step further and enlist an external subject matter expert to help you identify areas most important to the topic’s success. Once you start looking, you’ll discover that you’re surrounded by opportunities to practice critical thinking in ways that will improve the efficacy of your audits .

3. Expand your Perspective.

Cultivate a big-picture perspective by considering the context of the processes you’re auditing. For example, you can take the initiative to learn about the “inputs” and “outputs” of the areas being audited. Develop a thorough understanding of how the information, data, or assets received into the process are formulated and provided, as well as how the data processed in the department is used downstream.

Another approach is to evaluate the often-overlooked human element by asking whether there have been significant changes to people, process, and technologies that could impact the performance of the process or team being audited. Take a step further back to assess the culture and tone at the top — are there intangible human aspects that may unduly influence the success of the area being audited? By expanding your perspective to examine the context of your audit, you’ll be in a stronger position to identify and mitigate organizational risks.

4. Put the Pieces Together.

Employ critical thinking to synthesize the information at hand and understand the larger story of the team being audited. Connect the dots to identify potential root causes of process breakdowns or successes. Examine whether there are significant trends or patterns to be seen, such as constant employee turnover. By using high-level thinking to find the connections between pieces of information, you can share benchmark information to provide context and understanding to a department’s performance.

5. Seek Continuous Feedback and Coaching.

Real-time, ongoing feedback and coaching from managers, peers, and even audit clients — whether it’s as the audit is being conducted or as part of a post-audit evaluation — can blend work experience with reflection and key lessons. This is especially true when the experience is still fresh in everyone’s memory.

2024 Focus on the Future Report

Ask your manager to share their expertise, whether it’s their own real-life lessons of positive (or negative) interactions, or guidance on how to more productively engage with specific stakeholders based on their preferred communication styles. Then, give thought to how you can apply what you’ve learned to be more successful on your next audit.

Keep in mind, patience is necessary when working to develop critical thinking capabilities. It is not easy work, as it involves analyzing and assessing more information and data points than normal. But it’s well worth it, since exercising this capability improves both you and your audits. Auditors thinking critically can create better scoped audits that take less time to perform because they focus on the things that matter most to the audit area. That improved focus can also lead to more relevant audit reports, improved audit team credibility, and faster issue remediation plans — among other valuable outcomes. So, be patient and persistent as you invest in yourself as a critical thinker over time.

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Critical and creative thinking

Internal audit is responsible for enhancing and protecting organisational value by providing risk-based and objective assurance, advice and insight. To do this effectively, internal auditors should use all the tools and techniques at their disposal – including cognitive ones.

This course will look at how critical and creative thinking can help internal auditors gather and interpret information more effectively during fieldwork. This will in turn help them produce more credible, nuanced insights that help the organisation improve its governance, risk management and controls.

What will I learn?

After completing this course, you will be able to:

  • identify your own assumptions and possible frameworks for analysing information,
  • apply tools to analyse information rigorously, and
  • use techniques to expand awareness and scope of analysis. 

Who should do the course?

All internal auditors, however, before doing the course you would benefit from a good understanding of the IPPF and the steps and stages of internal audit assurance and consulting engagements.

What will I do?

The course comprises two modules and a quiz. After you have completed all these components, including achieving 80% on the quiz, you will be able to download your certificate of completion.

You have 90 days to complete the course; however, it shouldn’t take you more than one and a half hours to complete.

Technical requirements

The course is online so you will need access to an internet-enabled device. The material is responsive and will display well on most devices.  However, you will need a laptop or PC with a mouse to complete some of the quiz questions.

Most of the material is written. There is one video, but we provide a written transcript if you don’t have access to audio equipment.

CPE competency areas covered

  • Professionalism (Individual objectivity)
  • Performance (Engagement fieldwork)

1.5 CPE point

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Embedding Critical Thinking into the Internal Audit Process (AS18)

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Course Description

Organizations today are looking to their audit departments for company insights, risk and fraud expertise, in-depth industry knowledge and forward looking reporting. Auditors are expected to be open-minded and analytical thinkers. Decision making skills and professional judgment are a daily necessity in the internal audit process. Teaching auditors to utilize critical thinking skills throughout the audit process strengthens their ability to identify and assess risk, prioritize testing, align audit objectives with business objectives and identify true value add activities.

This course will provide you with skills and techniques necessary to embed critical thinking skills in all aspects of the audit cycle. The tools and techniques shared will guide your use of critical thinking skills in risk assessment, interviewing, audit evidence gathering, root cause analysis and report writing. Real life examples of failures and successes of critical thinking in internal audit will be covered to further the learning process.

This course is interactive with multiple hands-on exercises and class participation to provide opportunities for you to practice what you learn.

Learning Objectives

  • Understand the process of critical thinking and intellectual traits
  • Discuss the meaning and application of professional judgment
  • Demonstrate how critical thinking helps improve the audit process
  • Compare and contrast auditor judgment and critical thinking skills
  • Review ways to develop critical thinking to enhance the audit process
  • Cover the use of critical thinking during the risk assessment, interviewing and reporting cycles
  • Review the importance of appropriate, sufficient and persuasive audit evidence

Course Outline

Professional Standards

  • International Standards for the Professional Practices of Internal Auditing – IIA
  • Government Audit Standards – GAO
  • IT Standards, Guidelines, and Tools and Techniques for Audit and Assurance and Control Professionals – ISACA

Critical Thinking

  • Key terms/definitions
  • Critical thinking levels and characteristics
  • Reasoning and professional judgment
  • Understanding biases, fallacies and inferences in the thinking process
  • Intellectual thinking traits and standards

Professional Judgment

  • What is professional judgment?
  • Applying professional judgment to the audit process
  • Professional Judgment Framework
  • Developing/strengthening professional judgment

Embedding Critical Thinking in Internal Audit

  • Audit Maturity Model
  • Planning – Risk Based Audits
  • In determining scope and levels of risk – impact and likelihood
  • In determining audit prioritization
  • Interviewing and questioning
  • Assessing Process and Testing
  • Identifying what to test, how to test and when to expand testing
  • Determining sufficiency of testing evidence
  • Keeping the focus on the objective
  • Evidence and Evidence Gathering
  • Why is Audit Evidence So Important
  • Quality of Evidence and Assurance
  • Evidentiary Sources and Reliance
  • Methods to gather evidence
  • Communicating and Reporting
  • 5 C’s – condition, criteria, consequence, cause, corrective action
  • Findings – Significance, relevance, and framing
  • Selecting impactful evidence – charts, graphs, pictures, flow charts

Case Studies and Exercises

  • Failures in Audit that could have been prevented with critical thinking
  • Success Stories using Critical Thinking in Audit
  • Multiple hands-on exercises utilizing critical thinking skill

Additional Information

Who should attend.

Internal audit staff and management

Intermediate

Advanced Preparation

Recommended prerequisites.

Auditors with at least 2 years’ experience in order to draw upon their professional audit experience

Session Duration

On Site: 2 days

CPE Credits: 16

Session Schedule

This course is offered on site only at this time. Please send an email to express interest in attending this course as an Open Enrollment Virtual Classroom session.

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June 6, 2024

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How to build a team of 'appropriately skeptical' financial statement auditors

by Matt Shipman, North Carolina State University

two people pointing at computer

A new study identifies the characteristics that make auditing professionals more likely to reward skepticism in the people they supervise, which is associated with an increased likelihood of identifying potential fraud during the auditing process. One key takeaway is that encouraging appropriate skepticism in auditors is closely tied to the culture of the workplace, offering valuable insights to firms that want to encourage rigorous audits.

"Auditors need to be skeptical of the financial statements being provided by their clients, because skepticism is essential for detecting fraud and protecting the investing public," says Joe Brazel, corresponding author of a paper on the study and the Jenkins Distinguished Professor of Accounting in North Carolina State University's Poole College of Management.

"However, recent research suggests audit supervisors often punish staff for exercising skepticism that does not identify a misstatement—or fraud," Brazel says. "This presents auditors with an ethical conflict between acting in their own self-interest and acting in a way that improves audit quality and protects the public.

"That research also indicates that supervisors who reward appropriate skeptical behavior, regardless of whether the behavior identifies a misstatement in the financials, appear to develop staff that are more likely to detect and convey fraud red flags to their superiors.

"The question we wanted to address with this work was: who are the supervisors who reward appropriate skeptical behavior, regardless of the outcome? What distinguishes them from supervisors who don't reward skeptical behavior?"

For the study, researchers recruited 127 practicing auditors with 3–10 years of experience and who are tasked with evaluating the performance of junior auditors.

Study participants were asked to review a hypothetical case in which a junior auditor accurately identified a fraud red flag in the client's financial statements , but in which the pursuant investigation found there was a reasonable explanation for the red flag—there was no fraud. The study participants were then asked to give a performance evaluation of the junior auditor who reported and appropriately investigated the red flag.

Following completion of the performance evaluation, study participants completed a detailed survey designed to capture their personality traits, training, work history and personal experiences in relation to exhibiting skepticism while conducting audits. The work is published in the Journal of Business Ethics .

"We looked at 19 potential variables we thought may be related to a supervisor's willingness to reward skepticism," Brazel says. "We found three that are strongly associated with rewarding appropriate skeptical behavior."

The first variable was the ability to suspend judgment.

"This is one component of the trait of skepticism," Brazel says. "It's associated with people who are willing to follow the evidence to see where it goes, rather than jumping to conclusions. In this context, it tells us these people are supervisors who understand that not every red flag is associated with fraud. You are likely going to have multiple false positives —red flag investigations that have innocent explanations—for every investigation that identifies fraud ."

The other two variables were both related to workplace culture.

"We observed that auditors who had been rewarded for exhibiting skepticism were more willing to pay it forward, and reward skepticism among junior auditors on their staff," Brazel says. "We also found that auditors who had experienced a culture of consultation, meaning they had worked in an environment that encouraged questions and engagement between junior and senior auditors , were also more likely to reward appropriate skeptical behavior.

"Our findings underscore the importance of workplace culture and identify characteristics that audit firms may want to cultivate in their staff and take into consideration when recruiting," Brazel says.

Journal information: Journal of Business Ethics

Provided by North Carolina State University

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The Most Important Logical Thinking Skills (With Examples)

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Logical thinking skills like critical-thinking, research, and creative thinking are valuable assets in the workplace. These skills are sought after by many employers, who want employees that take into account facts and data before deciding on an important course of action. This is because such solutions will ensure the organization’s processes can continue to operate efficiently.

So, if you’re a job seeker or employee looking to explore and brush up on your logical thinking skills, you’re in luck. This article will cover examples of logical thinking skills in the workplace, as well as what you can do to showcase those skills on your resume and in interviews.

Key Takeaways:

Logical thinking is problem solving based on reasoning that follows a strictly structured progression of analysis.

Critical thinking, research, creativity, mathematics, reading, active listening, and organization are all important logical thinking skills in the workplace.

Logical thinking provides objectivity for decision making that multiple people can accept.

Deduction follows valid premises to reach a logical conclusion.

It can be very helpful to demonstrate logical thinking skills at a job interview.

The Most Important Logical Thinking Skills

What is logical thinking?

10 examples of logical thinking skills, examples of logical thinking in the workplace, what is deductive reasoning, logical thinking in a job interview, logical thinking skills faq, final thoughts.

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Logical thinking is the ability to reason out an issue after observing and analyzing it from all angles . You can then form a conclusion that makes the most sense. It also includes the ability to take note of reactions and feedback to aid in the formation of the conclusion.

Logical thinking skills enable you to present your justification for the actions you take, the strategies you use, and the decisions you make. You can easily stand in front of your clients, peers, and supervisors and defend your product, service, and course of action if the necessity arises.

Logical thinking is an excellent way of solving complex problems. You can break the problem into smaller parts; solve them individually in a sequence, then present the complete solution. However, it is not infallible.

So, when a problem in the workplace feels overwhelming, you may want to think about it logically first.

Logical thinking skills are a skill set that enables you to reason logically when solving problems. They enable you to provide well-reasoned answers to any issues that arise. They also empower you to make decisions that most people will consider rational.

Critical-thinking skills. If you are a critical thinker, then you can analyze and evaluate a problem before making judgments. You need to improve your critical thinking process to become a logical thinker.

Your critical thinking skills will improve your ability to solve problems. You will be the go-to employee concerning crises. People can rely on you to be reasonable whenever an issue arises instead of letting biases rule you.

Research skills. If you are a good researcher , then you can search and locate data that can be useful when presenting information on your preferred subject.

The more relevant information you have about a particular subject, the more accurate your conclusions are likely to be. The sources you use must be reputable and relevant.

For this reason, your ability to ferret out information will affect how well you can reason logically.

Creative thinking skills. If you are a creative thinker , then you can find innovative solutions to problems.

You are the kind of person that can think outside the box when brainstorming ideas and potential solutions. Your thinking is not rigid. Instead, you tend to look at issues in ways other people have not thought of before.

While logical thinking is based on data and facts, that doesn’t mean it is rigid. You can creatively find ways of sourcing that data or experimenting so that you can form logical conclusions. Your strategic thinking skills will also help enable you to analyze reactions or collect feedback .

Mathematical skills. If you are skilled in mathematics , then you can work well with numbers and represent mathematical ideas using visual symbols. Your brain must be able to compute information.

Business is a numbers game. That means you must have some knowledge of mathematics. You must be able to perform basic mathematical tasks involving addition, subtractions, divisions, multiplications, etc.

So, to become a logical thinker, you must be comfortable working with numbers. You will encounter them in many business-related complex problems. And your ability to understand them will determine whether you can reach an accurate logical conclusion that helps your organization.

Reading skills. If you are a good reader , then you can make sense of the letters and symbols that you see. Your ability to read will determine your competency concerning your logical thinking and reasoning skills.

And that skill set will come in handy when you are presented with different sets of work-related statements from which you are meant to conclude. Such statements may be part of your company policy, technical manual, etc.

Active listening skills. Active listening is an important communication skill to have. If you are an active listener, then you can hear, understand what is being said, remember it, and respond to it if necessary.

Not all instructions are written. You may need to listen to someone to get the information you need to solve problems before you write it down. In that case, your active listening skills will determine how well you can remember the information so that you can use it to reason things out logically.

Information ordering skills. If you have information ordering skills, then you can arrange things based on a specified order following the set rules or conditions. These things may include mathematical operations, words, pictures, etc.

Different organizations have different business processes. The workflow in one organization will be not similar to that of another organization even if both belong to the same industry.

Your ability to order information will depend on an organization’s culture . And it will have a major impact on how you can think and reason concerning solutions to your company problems.

If you follow the wrong order, then no matter how good your problem-solving techniques are your conclusions may be wrong for your organization.

Persuasion skills. Logical thinking can be useful when persuading others, especially in the workplace.

For example, lets say one of your co-workers wants to take a project in an impulsive direction, which will increase the budget. However, after you do your research, you realize a budget increase would be impossible.

You can then use your logical thinking skills to explain the situation to your co-worker , including details facts and numbers, which will help dissuade them from making an uninformed decision.

Decision making skills. Decision making skills go hand and hand with logical thinking, as being able to think logically about solutions and research topics will make it far easier to make informed decisions.

After all, no one likes making a decision that feels like a shot in the dark, so knowing crucial information about the options aviable to you, and thinking about them logically, can improve your confidence around decision making.

Confidence skills. Confidence that stems from an emotional and irrational place will always be fragile, but when you have more knowledge available to you through logical thinking, you can be more confident in your confidence skills.

For instance, if an employee asked you to answer an important question, you will have a lot more confidence in your answer if you can think logically about it, as opposed to having an air of uncertainty.

To improve your logic skills, it would be wise to practice how to solve problems based on facts and data. Below are examples of logical thinking in the workplace that will help you understand this kind of reasoning so that you can improve your thinking:

The human resource department in your organization has determined that leadership skills are important for anyone looking to go into a senior management position. So, it decides that it needs proof of leadership before hiring anyone internally. To find the right person for the senior management position , every candidate must undertake a project that involves a team of five. Whoever leads the winning team will get the senior managerial position.

This example shows a logical conclusion that is reached by your organization’s human resource department. In this case, your HR department has utilized logical thinking to determine the best internal candidate for the senior manager position.

It could be summarized as follows:

Statement 1: People with excellent leadership skills that produce winning teams make great senior managers. Statement 2: Candidate A is an excellent leader that has produced a winning team. Conclusion: Candidate A will make an excellent senior manager .
A marketing company researches working women on behalf of one of their clients – a robotics company. They find out that these women feel overwhelmed with responsibilities at home and in the workplace. As a result, they do not have enough time to clean, take care of their children, and stay productive in the workplace. A robotics company uses this research to create a robot cleaner that can be operated remotely . Then they advertise this cleaner specifically to working women with the tag line, “Working women can do it all with a little bit of help.” As a result of this marketing campaign, their revenues double within a year.

This example shows a logical conclusion reached by a robotics company after receiving the results of marketing research on working women. In this case, logical thinking has enabled the company to come up with a new marketing strategy for their cleaning product.

Statement 1: Working women struggle to keep their homes clean. Statement 2: Robot cleaners can take over cleaning duties for women who struggle to keep their homes clean. Conclusion: Robot cleaner can help working women keep their homes clean.
CalcX. Inc. has created a customer survey concerning its new finance software. The goal of the survey is to determine what customers like best about the software. After reading through over 100 customer reviews and ratings, it emerges that 60% of customers love the new user interface because it’s easy to navigate. CalcX. Inc. then decides to improve its marketing strategy. It decides to train every salesperson to talk about the easy navigation feature and how superior it is to the competition. So, every time a client objects to the price, the sales rep could admit that it is expensive, but the excellent user interface makes up for the price. At the end of the year, it emerges that this strategy has improved sales revenues by 10%.

The above example shows how logical thinking has helped CalcX. Sell more software and improve its bottom line.

Statement 1: If the majority of customers like a particular software feature, then sales reps should use it to overcome objections and increase revenues. Statement 2: 60% of the surveyed customers like the user interface of the new software, and; they think it makes navigation easier. Conclusion: The sales reps should market the new software’s user interface and the fact that it is easy to navigate to improve the company’s bottom line.
A political candidate hires a focus group to discuss hot-button issues they feel strongly about. It emerges that the group is torn on sexual reproductive health issues, but most support the issue of internal security . However, nearly everyone is opposed to the lower wages being paid due to the current economic crisis. Based on the results of this research, the candidate decides to focus on improving the economy and security mechanisms in the country. He also decides to let go of the sexual productive health issues because it would potentially cause him to lose some support.

In this case, the political candidate has made logical conclusions on what topics he should use to campaign for his seat with minimal controversies so that he doesn’t lose many votes.

This situation could be summarized as follows:

Statement 1: Most people find sexual reproductive health issues controversial and cannot agree. Statement 2: Most people feel that the internal security of the country is in jeopardy and something should be done about it. Statement 3: Most people want higher wages and an improved economy. Statement 4: Political candidates who want to win must avoid controversy and speak up on things that matter to people. Conclusion: To win, political candidates must focus on higher wages, an improved economy, and the internal security of the country while avoiding sexual reproductive health matters.

Deductive reasoning is an aspect of logical reasoning. It is a top-down reasoning approach that enables you to form a specific logical conclusion based on generalities. Therefore, you can use one or more statements, usually referred to as premises, to conclude something.

For example:

Statement 1: All mothers are women Statement 2: Daisy is a mother. Conclusion: Daisy is a woman.

Based on the above examples, all mothers are classified as women, and since Daisy is a mother, then it’s logical to deduce that she is a woman too.

It’s worth noting though, that deductive reasoning does not always produce an accurate conclusion based on reality.

Statement 1: All caregivers in this room are nurses. Statement 2: This dog, Tom, is a caregiver . Conclusion: This dog, Tom, is a nurse .

From the above example, we have deduced that Tom, the dog, is a nurse simply because the first statement stated that all caregivers are nurses. And yet, in reality, we know that dogs cannot be nurses. They do not have the mental capacity to become engaged in the profession.

For this reason, you must bear in mind that an argument can be validly based on the conditions but it can also be unsound if some statements are based on a fallacy.

Since logical thinking is so important in the workplace, most job interviewers will want to see you demonstrate this skill at the job interview. It is very important to keep in mind your logical thinking skills when you talk about yourself at the interview.

There are many ways in which an interviewer may ask you to demonstrate your logical thinking skills. For example:

You may have to solve an example problem. If the interviewer provides you a problem similar to one you might find at your job, make sure to critically analyze the problem to deduce a solution.

You may be asked about a previous problem or conflict you had to solve. This classic question provides you the opportunity to show your skills in action, so make sure to highlight the objectivity and logic of your problem solving.

Show your logic when talking about yourself. When given the opportunity to talk about yourself, highlight how logic comes into play in your decision making. This could be in how you picked the job position, why you choose your career or education, or what it is about yourself that makes you a great candidate.

Why is it important to think logically?

It’s important to think logically because it allows you to analyze a situation and come up with a logical solution. It allows for you to reason through the important decisions and solve problems with a better understanding of what needs to be done. This is necessary for developing a strong career.

Why is logic important?

Logic is important because it helps develop critical thinking skills. Critical thinking skills are important because they help you analyze and evaluate a problem before you make a decision. It also helps you improve your problem-solving skills to allow you to make better decisions.

How do you improve your logical thinking skills?

When improving your logical thinking skills make sure you spend time on a creative hobby and practice questioning. Creative hobbies can help reduce stress levels, and lower stress leads to having an easier time focusing on tasks and making logical thinking. Creative hobbies can include things like drawing, painting, and writing.

Another way to improve your logical thinking is to start asking questions about things. Asking questions allows for you to discover new things and learn about new topics you may not have thought about before.

What are logical thinking skills you need to succeed at work?

There are many logical thinking skills you need to succeed in the workplace. Our top four picks include:

Observation

Active Listening

Problem-solving

Logical thinking skills are valuable skills to have. You need to develop them so that you can become an asset to any organization that hires you. Be sure to include them in your resume and cover letter .

And if you make it to the interview, also ensure that you highlight these skills. You can do all this by highlighting the career accomplishments that required you to use logical thinking in the workplace.

It’s Your Yale – Consider Critical Thinking Skills to Articulate Your Work Quality

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Roger Raber has been a content writer at Zippia for over a year and has authored several hundred articles. Having retired after 28 years of teaching writing and research at both the high school and college levels, Roger enjoys providing career details that help inform people who are curious about a new job or career. Roger holds a BA in English from Cleveland State University and a MA from Marygrove college.

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New, free UCOP workshop: Critical and Creative Thinking

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Robleh Kirce, managing partner at NextArrow, will lead a new course at UCOP.

The UCOP Learning and Development team is excited to launch a new online workshop, Critical and Creative Thinking , taking place virtually on June 27, from 9 a.m. – 12 p.m. PT.

In this workshop, you’ll explore individual and collective strategies and techniques for improving critical and creative thinking. We’ll cover common biases that stymie creative and critical thinking, articulating disagreement without being disagreeable, overcoming psychological fixedness and harnessing productive brainstorming. You’ll learn how to:

  • Ask assumption-busting questions
  • Redefine your goals to promote creative thinking
  • Think from opposite perspectives
  • Look for disconfirming evidence

This class will be led by Robleh Kirce, managing partner at NextArrow. Robleh has more than a decade of experience working directly with executive and leadership teams to develop people practices that promote retention, performance and engagement. His background in industrial-organizational psychology and insights from working with some of the world’s most rapid-growth tech companies give him a training style focused on effective tools and practical wisdom. Robleh has worked extensively with international management teams across Europe focusing on management tools that translate across cultures.

  • What: Critical and Creative Thinking
  • When: June 27, 9 a.m. – 12 p.m. PT
  • Where:  Virtual, via Zoom
  • How to participate: Register through the UC Learning Center (SSO log in required)

For questions, contact ucopld@ucop.edu .

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More From Forbes

New essential: 92% of leaders expect employees to have design skills.

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Young professional in creative office working on graphic tablet

As the skills required for success are continually shifting, communication and design are getting more attention, as a striking trend shows that 92% of business leaders now expect employees to have design skills based on Canva ’s Visual Economy Report. This expectation extends beyond traditional design roles, encompassing creativity, design thinking, and visual communication as essential competencies across all positions.

The Broadening Scope of Design Skills

Traditionally, design skills were associated with specific graphic and product design roles. Today, the definition has expanded significantly. Design skills now include a range of abilities, such as creative problem-solving, user-centric thinking, and the ability to visualize and communicate ideas effectively. These competencies are valuable across various functions, from marketing and sales to human resources and operations. Design thinking , for instance, is a methodology that involves empathizing with users, defining problems, ideating solutions, prototyping, and testing. It is being used widely to foster innovation and improve business outcomes in a more structured way.

The Rise of Visual Communication

Communicating assertively is one of the most important skills being coached to leaders to help them express their ideas, set clear boundaries, and make decisions confidently. When combined with strong visual communication and design skills, assertiveness becomes even more powerful. Visual communication enhances the clarity and impact of a leader's message, making sure that key points are easily understood and remembered by the audience. This synergy allows assertive leaders to effectively convey their vision, motivate their team, and drive engagement, which is particularly important in today's fast-paced environment where attention spans are shorter and clear, impactful communication is essential.

Attention Spans and Information Overload

Studies show a decreased average human attention span, particularly among younger generations who are constantly bombarded with information. Microsoft’s 2015 study found that the average attention span dropped from 12 seconds in 2000 to 8 seconds in 2015. Besides, particularly Millennials and Gen Z, have grown up with digital technologies. They are digital natives who are accustomed to consuming visual content from platforms like Instagram, TikTok, and YouTube.

Amy Schultz, Global Head of Talent Acquisition at Canva says “The overwhelming amount of content we consume in our personal lives on visual-first platforms like Instagram, YouTube, and TikTok are shaping our communication expectations in the workplace as well. Amid shrinking attention spans, effective communication requires presenting information through compelling visuals like presentations, infographics, and even videos. We all need to be content creators at work, and with that, the demand for design literacy across all roles is surging.”

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Therefore, visual communication is crucial for real-time collaboration, engagement, effective communication, and workflow efficiency.

Canva's Visual Economy Report, based on insights from over 3,700 global business leaders, highlights the importance of visual communication.

  • 77% say visual communication tools have increased business performance. From accelerating content creation and team collaboration to stronger audience engagement, visual-first communication helps organizations save time and money.
  • 82% of leaders are exploring AI-powered tools as options to accelerate their content production needs and reduce costs.
  • 92% expect non-designer employees to possess some design acumen to communicate in their organizations effectively.
  • 68% are now training those not in design roles to meet a certain threshold of design competency.

Integrating Design Skills into the Workforce

Companies need to find ways to integrate design skills into the employee experience. Schultz recommends “Team managers to lead by example, ensuring their colleagues have access to the right technology and design resources.”

Below are some actions companies can take:

1. Invest in Training and Development:

Provide employees with training programs that teach design thinking, creativity, and visual communication. Companies should leverage visual aids like infographics, videos, and interactive media in training programs to maintain engagement and improve retention.

2. Foster a Creative Culture:

Encourage a workplace culture that highly values creativity and innovation. Companies are evolving rapidly, and it's crucial for employees to be more autonomous and creative to bridge the gap.

3. Leverage AI Tools:

Utilize AI-powered tools that significantly enhance creativity and productivity. These tools play a key role in generating ideas, streamlining workflows, and improving collaboration.

4. Emphasize Visual Communication:

Integrating visuals in presentations, emails, and reports can help convey complex information quickly and clearly, as visual elements can increase comprehension and recall.

Showcasing your Design Skills

One last thing to mention is how to best showcase your design skills to stand out from other candidates or employees. Amy Schultz recommends to showcase them right on your resume “Given the high volume of applications we receive at Canva, we love seeing candidates’ personalities and creative thinking shine through. We’ve had candidates who sent video resumes, built interactive websites, and even created hype reels that showcase their work or careers. Small quirks and an original approach can go a long way in helping you stand out in a crowded market.”

The expectation for employees to have design skills reflects a fundamental shift in the business landscape. Design and visual communication skills are no longer optional - they are essential for success in today’s competitive environment. By embracing these skills and leveraging AI to enhance creativity and productivity, businesses can foster innovation, improve collaboration, and streamline workflows. As the workplace continues to evolve, the ability to think creatively, be assertive and communicate visually will be crucial in shaping a future that is agile, innovative, and customer-centric.

Luciana Paulise

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by Clare Slipiec

creative and critical thinking for auditors

The School of Interactive Arts & Technology (SIAT) graduates its first cohort of project-based master's students at SFU's June convocation ceremony. All three students presented their final projects at a public showcase at the SFU Surrey campus in April.

The three students, Henry Leung, Mewael Welearegay, and Yiming Zheng began their master's studies at the School of Interactive Arts & Technology (SIAT) as part of the program's first cohort of project-based master's students.

Rather than completing a thesis component, students in the project stream complete one detailed project that they present at a showcase at the completion of their program.

One of the graduating students, Mewael Welearegay, chose to attend SIAT based on the school's multidisciplinary nature. "I knew I would gain diverse skills that align perfectly with my own multidisciplinary background and my never-ending quest to explore and learn as much as I can," he says.

“I am so happy that I accepted the project-based admission offer with an open and curious mind and I couldn't be more pleased with the experience I had throughout the program,” says Welearegay of the experience.

The interdisciplinarity of SIAT also appealed to graduand Yiming Zheng who chose the project-based option as it allowed him to pursue his interest in building and developing projects.

“I was looking for an interdisciplinary program that would provide opportunities for students to use interactive technologies to develop and create projects,” and SIAT allowed him to do just that, Zheng says.

Welearegay, Zheng, and Leung will be graduating at this June's convocation ceremony taking place on June 14th at SFU's Burnaby campus.

creative and critical thinking for auditors

Mewael Welearegay, MSc

Project Title:  "Qirsi: Reimagining Tigrayan Heritage Through an Interactive Spatial Virtual Experience"

LENZ - 1

Project Description:  Qirsi is a personal exploration of Tigrayan culture and history, fueled by a desire to preserve Tigrayan heritage during times of conflict. The project uses 3D modelling and spatial computing platforms (Mozilla Hubs and Meta Horizon Worlds) to create interactive and accessible experiences showcasing Tigrayan artifacts and landmarks.

Qirsi blends personal narratives with cultural analysis, inviting users to connect with and learn about the rich heritage of Tigray. This project highlights how spatial computing can reshape cultural preservation and promote global understanding.

Welearegay, who is from the Tigray province in Ethiopia where the Tigray War (2020-2022) took place, created Qirsi as a way to reconnect with his roots and defy the harsh reality that he has faced. The Tigray War and genocide is considered to be the deadliest conflict of the 21st century and, while in Canada, Welearegay was completely cut off from his family for two years. When communication was restored, he was devastated by the destruction and the loss of lives.

“I knew that the Tigray I was raised in had changed forever, but I wanted to preserve the Tigray as I knew it and as I was raised in it,” says Welearegay. “By virtually re-creating what had been taken away from me, I sought to feel empowered and honour my heritage.”

For Welearegay, the most rewarding part of this project was transforming his feeling of being a powerless victim into a sense of empowerment. “Through this project, I feel like someone who has the choice and the skills needed to shape my own reality.”

Welearegay hopes to continue working on this project, especially by collaborating with other Tigrayan 3D and world artists to continue developing the project.

Yiming Zheng, MSc

Project Title:  "Brief Dreams: An Interactive Procedural World Builder"

creative and critical thinking for auditors

Project Description:  Brief Dreams is an interactive procedural world builder that allows users to design, build, and explore virtual environments using the procedural content generation framework in Unreal Engine 5.

This innovative project allows users to easily create photorealistic 3D landscapes, including natural biomes, deserts, campsites, trails, and rivers. In addition to building virtual environments, users can explore their creations in a first-person walkthrough and modify the appearance of the world by changing the time of day and weather. This project aims to provide an accessible way for general users, with or without a professional design background, to take advantage of the procedural content generation (PCG) framework to create and immerse themselves in virtual worlds rapidly.

Zheng was inspired to create Brief Dreams by various open-world video games that use PCG to provide users with complex environments, as well as Epic's Unreal Engine 5.2 announcement presentation, which showcased the power of PCG to automatically generate and modify the design of virtual environments in a short period of time.

“This inspired me to turn this Unreal Editor feature, typically intended for developers and designers, into a game-like experience that allows general users, with or without professional knowledge, to create large-scale environments in minutes,” says Zheng.

Going forward, Zheng plans to continue working on the project as a portfolio piece. He plans to develop more features to include a wider range of PCG clusters to allow the placement of different sounds in the scene.

Learn more about Brief Dreams and Yiming's other works

Henry Leung, MSc

Project Title:  "Artificial Intelligence as Agents to Support Neurodivergent Creative and Critical Thinking Modules"

creative and critical thinking for auditors

Project Description:  This project is the creation of a minimal viable prototype of an artificial intelligence (AI) model training ecosystem and its supporting applications using the system design approach methodology.

The product consists of an online platform that allows educators to upload and train education curriculum knowledge to feed into a learning activity generator application. This application will generate a socio-environmental-related activity and use another speech text application that combines small data models and generated pre-trained transformer (GPT) to provide conversations that support feedback and reflections within creative and critical thinking modules.

These products are precursors to conducting further research in the future to explore the socio-environmental and educational barriers experienced by neurodivergent individuals, particularly in the domain of creative and critical thinking and reflection.

"Through different research, I found that there is a great potential in generative AI and neurodiverse creating and critical thinking. Thus, this finalized what my research and project would be," says Leung.

While the project came with challenges, the most rewarding part for Leung was watching the product develop into a usable state and watching people test and use it.

Leung hopes to build on top of the product and find opportunities to present it to educators and stakeholders in BC.

"I hope to see the product be used in all parts of learning to bridge the gaps and opportunities to exercise collaborative creative and critical thinking," says Leung.

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IMAGES

  1. Creative and Critical Thinking for Auditors (AUDT8012)

    creative and critical thinking for auditors

  2. Internal Audit Capability: Five Ways to Grow Critical Thinking Skills

    creative and critical thinking for auditors

  3. Critical Thinking

    creative and critical thinking for auditors

  4. Critical and Creative Thinking

    creative and critical thinking for auditors

  5. Critical Thinking and Creative Problem-solving Skills for Auditors

    creative and critical thinking for auditors

  6. Critical Thinking for Internal Auditors

    creative and critical thinking for auditors

VIDEO

  1. Creative critical analysis(Media Studies AS)

  2. Creative & critical thinking- Assignment 1.2

  3. Creative & Critical Thinking At M J Public School Center dt 7/5/23

  4. How to develop Critical Thinking And Analytical Skills

  5. Day 2 of CBSE CBP on Creative & Critical Thinking at Darul Huda School Nadapuram Kozhikode

  6. CBSE CBP on Creative & Critical Thinking Day 1 at Darul Huda English Medium School Nadapuram

COMMENTS

  1. Creative and Critical Thinking for Auditors (AUDT8012)

    Creative and Critical Thinking skills are among the most important that auditors must develop to add value by perceiving what others do not in identifying root causes to problems and new possible solutions in a rapidly changing world. Students are encouraged to think out-of-the-box and use critical thinking to break away from pre-conceived ...

  2. PDF Critical Thinking: Principles & Practices for Auditors

    Linking Critical Thinking to Audit Quality and Standards • Critical thinking as a part of professional judgment o Using reasonable care and professional skepticism o Acting in good faith and with integrity o How these responsibilities link to Yellow Book standards • Threats to auditors' independence and objectivity . Challenges to ...

  3. PDF Creative and Critical Thinking for Auditors

    Creative and Critical Thinking for Auditors 2-day Virtual Course 8 CPE Credit Virtual Course April 25-26, 2024 9:00 a.m. to 1:00 p.m (CNMI) [email protected] Graduate School USA, PITI-VITI +1.808.523.1650 [email protected] 900 Fort Street Mall, Suite 1540, Honolulu, Hawaii 96813

  4. Internal Audit Capability: Five Ways to Grow Critical Thinking Skills

    2. Learn by Doing. The daily life of an auditor offers frequent real-world opportunities to exercise your critical thinking muscle. For example, when scoping an audit, actively look beyond internal policies and procedures and performance reports. Seek out external sources of information to put yourself in the best position to make educated ...

  5. Critical Thinking: A Vital Auditing Competency

    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 concepts and practices presented in this course are designed to enhance audit effectiveness and deliver measurable value to audit customers. <>. Keep scrolling to register!

  6. PDF Michael Binder, Director Government Audit Training Institute Graduate

    Graduate School USA. formerly known as USDA Graduate School) Objectives. Describe and discuss the basic concepts of creative thinking. Identify and eliminate roadblocks and barriers to use of creative thinking in auditing. Distinguish between creative and critical thinking and explain their complementary roles in problem solving. Objectives.

  7. PITI-VITI Training: Creative and Critical Thinking for Auditors

    Course Description. Creative Thinking for Auditors explores why creative and critical thinking are essential tools of auditor providence that should be applied throughout all phases of the audit process. The class will discuss personal and organizational challenges to creative thinking and change, and ways to overcome the natural resistance to ...

  8. Introduction to Critical Thinking

    Format: On-demand. Critical thinking can be thought of as an art that is woven throughout the key elements of the audit process, including risk assessments, interviewing, testing and analysis, process documentation, and reporting. Effective critical thinking involves collecting and analyzing information, drawing compelling conclusions, and ...

  9. Thinking About Thinking

    When audit leaders are asked for the most important skills they want in their internal auditors, critical thinking always comes in at the top of the hit parade. (And yet, research also shows that they keep hiring for accounting degrees rather than soft skills … go figure.) ... Mike Jacka is co-founder and chief creative pilot of Flying Pig ...

  10. PDF Creative and Critical

    Creative and Critical Thinking for Auditors Michael Binder APIPA 2023 Audit Wednesday, August 30, 2023 900 Fort Street Mall, Suite 1540 Honolulu, Hawaii 96813 www.pitiviti.org +1 808 523 1650 8 CPE Hours: 8. AUDT8012-M Creative and Critical Thinking for Auditors Participant Guide, Version 3.3 .

  11. Critical and creative thinking

    Critical and creative thinking. Internal audit is responsible for enhancing and protecting organisational value by providing risk-based and objective assurance, advice and insight. To do this effectively, internal auditors should use all the tools and techniques at their disposal - including cognitive ones. This course will look at how ...

  12. Critical Thinking in Internal Audit

    Published Feb 9, 2023. + Follow. Critical thinking in internal audit refers to the ability of auditors to analyze, evaluate, and logically make informed decisions based on the information they ...

  13. Critical Thinking

    Critical Thinking. Describes critical thinking. Includes an approach for embedding critical thinking into internal audit processes. Conforming with The International Standards for the Professional Practice of Internal Auditing requires the application of professional judgment. And professional judgment requires good critical thinking.

  14. Embedding Critical Thinking into the Internal Audit Process

    This course will provide you with skills and techniques necessary to embed critical thinking skills in all aspects of the audit cycle. The tools and techniques shared will guide your use of critical thinking skills in risk assessment, interviewing, audit evidence gathering, root cause analysis and report writing.

  15. PDF Critical Thinking Skills for Auditors

    Clear/Critical thinking criteria - Universal intellectual standards for assessing quality of reasoning. The criteria include clarity, accuracy, precision, relevance, depth, breadth, logic, and significance. Concept - An idea or thought, especially a generalized idea of a thing or of a class of things. Conclusion - The proposition affirmed on ...

  16. Why Critical Thinking is Essential to Auditing

    Faced with voluminous data and limited time, critical thinking is what enables auditors to hone in on what is important, build on their own and others' experience to surface additional information or omissions, and come to well-reasoned conclusions. It is the disciplined thought, balanced consideration of evidence, and relentless curiosity ...

  17. Creativity amidst standardization: Is creativity related to auditors

    Prior research suggests that automating certain tasks through routinization frees up critical resources for creative thinking and problem solving (Ohly et al., 2006, Chae and Choi, 2018); within auditing research audit planning and execution often employ a same as last year (SALY) approach (Bedard and Johnstone, 2004, Bedard and Johnstone, 2010 ...

  18. Critical Thinking and Creative Problem-solving Skills for Auditors

    This dynamic program explores a wide array of aspects and elements of the creative problem solving and critical thinking competency, which is often considered. ... will learn how to Jump-start innovative technologies to solve problems and how to detect opportunities to leverage critical thinking throughout the audit process to improve the ...

  19. How to build a team of 'appropriately skeptical' financial statement

    The work is published in the Journal of Business Ethics. "We looked at 19 potential variables we thought may be related to a supervisor's willingness to reward skepticism," Brazel says. "We found ...

  20. The Most Important Logical Thinking Skills (With Examples)

    Key Takeaways: Logical thinking is problem solving based on reasoning that follows a strictly structured progression of analysis. Critical thinking, research, creativity, mathematics, reading, active listening, and organization are all important logical thinking skills in the workplace. Logical thinking provides objectivity for decision making ...

  21. New, free UCOP workshop: Critical and Creative Thinking

    The UCOP Learning and Development team is excited to launch a new online workshop, Critical and Creative Thinking, taking place virtually on June 27, from 9 a.m. - 12 p.m. PT. In this workshop, you'll explore individual and collective strategies and techniques for improving critical and creative thinking.

  22. New Essential: 92% Of Leaders Expect Employees To Have Design ...

    Design thinking, for instance, is a methodology that involves empathizing with users, defining problems, ideating solutions, prototyping, and testing. It is being used widely to foster innovation ...

  23. First cohort of project-based master's students showcase final projects

    Project Title: "Artificial Intelligence as Agents to Support Neurodivergent Creative and Critical Thinking Modules" Project Description: This project is the creation of a minimal viable prototype of an artificial intelligence (AI) model training ecosystem and its supporting applications using the system design approach methodology.

  24. PITI-VITI Training: Creative and Critical Thinking for Auditors

    Course Description. Creative Thinking for Auditors explores why creative and critical thinking are essential tools of auditor providence that should be applied throughout all phases of the audit process. The class will discuss personal and organizational challenges to creative thinking and change, and ways to overcome the natural resistance to ...

  25. PITI-VITI Training: Creative and Critical Thinking for Auditors

    Creative and Critical Thinking for Auditors explores why creative and critical thinking are essential tools of auditor providence that should be applied throughout all phases of the audit process. The class will discuss personal and organizational challenges to creative thinking and change, and ways to overcome the natural resistance to change ...

  26. PITI-VITI Training: Creative and Critical Thinking

    In this session, we will explore why creative and critical thinking are essential tools of auditor proficiency that should be applied throughout all phases of the audit process. The session will discuss personal and organizational challenges to creative thinking and change for breakthrough ways of seeing problems and considering new possible solutions. The presentation will include brain ...