The Science of Audit Excellence

Step into audit research like never before. In this eye-opening session, Dr. Toby Groves immerses you in his own groundbreaking scientific study on internal auditors, challenging conventional wisdom on audit decision-making. Through real-world experiments conducted on auditors, you’ll experience firsthand what the research reveals about the key factors that most impact audit quality.

You’ll engage with the very experiments that reshaped our understanding of auditor decision-making, exposing the unseen forces that shape professional judgment and ultimately, audit quality. We’ll also explore other cutting-edge studies from the field, unlocking practical insights that can elevate audit quality in ways you never expected.

Whether you’re an experienced auditor, a leader in assurance, or simply curious about the future of audit excellence, this session will challenge how you think, decide, and perform. Are you ready to experience the science behind audit excellence?

Major Subjects

1. Cognitive Factors Influencing Auditor Judgment – Understanding how metacognition, mental heuristics, and biases impact audit decision-making.
2. Skeptical Reasoning and Audit Quality – Exploring the role of professional skepticism and how to enhance its effectiveness.
3. The Role of Prompts – Learning how structured cognitive prompts can improve auditor reasoning and decision accuracy​.
4. Situational Awareness and Decision Contexts – Recognizing how context, framing, and external factors influence audit judgments​.
5. Strategies for Improving Mental Clarity and Judgment – Applying research-backed strategies to enhance focus, critical thinking, and resilience in audit practice​.

Learning Objectives

1. Identify metacognitive prompts to improve audit decision-making and judgment efficacy.
2. Analyze the impact of skeptical reasoning techniques on audit quality and decision outcomes.
3. Identify the cognitive and situational factors that shape auditor reasoning and learn strategies to mitigate bias​.

Level: Intermediate

Prerequisites: Two years of business experience or equivalent higher education

Advanced Preparation: Not required

Hours: 2

Designed For: Auditors, CPAs, and governance and compliance professionals interested in improving audit quality, decision-making, and professional skepticism.