SGP303Critical Thinking and Game Theory - Effective Problem Solving for Auditors!


Arguably one the most important skills of auditors, critical thinking and logical reasoning are at play at every stage of auditing. From planning and fieldwork, to report writing and investigation. This course equips participants with all the tools and tips on critical thinking.


Course Fee SGD 580
Course Duration 1 Day
Course Timing 9:00am - 5:00pm
Course Venue M Hotel or similar
SDF Approved Yes (CRS-N-0050963)
Skills Future Credit Yes (Up to SGD350)
Upcoming Courses

Arguably one the most important skills of auditors, critical thinking and logical reasoning are at play at every stage of auditing. In their daily work, auditors need to understand complex process and identify control gap in relatively short time. Often time, the auditors do not have the domain knowledge in the topic of concern. To be effective, auditors generally draw on critical thinking and logical reasoning to make sense of it all! Critical thinking not only help auditors to logically deduce facts, it also assists in identify exception in document review and data analysis.

Today organizations expect auditors to go beyond reviewing past transactions and start to give add strategic value. Internal auditors need skill that help them in all kind of diverse situation even when it go beyond their domain knowledge. The ability of critical thinking is so important that certain investigative auditors rank it as equal if not more important than the questioning skill.

This course include audit tools and techniques aimed at helping auditor in critical thinking. Real life examples will be provided to strengthen the critical thinking process that facilitate audit evidence gathering, reviewing of other’s work, report writing, issues presentation, etc.

On completion of this course participants will:

  • Understand the fundamentals of critical thinking and logical reasoning
  • Apply critical thinking in effective audit evidence gathering
  • Able to formulate strong audit recommendation using valid premises
  • Able to identify logical fallacy and defeat them
  • Have capability to identify and defeat weak arguments
  • Understand the usage of critical thinking in auditing and investigation
  • Acquire the thinking skill that help in preparing audit report

1. Effective audit work (Critical Thinking is hidden at the core)

  • Delivering value through audit transformation
  • Leveling competency of auditors
  • Why Critical Thinking is the universal cure

2. Understand Critical Thinking

  • Understand Evidence, Assumption, Premise, Conclusion
  • Making sense of logic! (What is logic?) - Inductive vs Deductive
  • Key thinking criteria of Critical Thinker

3. Effective (and Easy) Auditing using Critical Thinking

  • Planning & Risk Assessment
  • Document Review (Catch Black Swan)
  • Data Analysis (Find Nemo)
  • Strategic Planning and Organizational awareness

4. Reviewing work of others – How Critical Thinking can help

  • Why the junior don’t get it – how to train them
  • Asking the fundamental 2 questions – Possible, Feasible
  • Critical Thinking alone not enough! - Operational, Accounting and ERP fundamentals
  • Avoiding Group Think - Pointed, Relevant recommendations

5. How Critical Thinking deliver argument-free audit closing meeting

  • Argument – why argue in the first place (What is your facts?)
  • Not falling in logic fallacies & Manipulation
  • Defeating argument using critical thinking

6. No.1 Success factor in Investigative audit

  • Logical reasoning, Filtering the noise
  • Connecting dots - Laser-sharp Conflict detection
  • Asking right question right – half of the answer
  • Formulating investigative questions - Getting confession

7. Critical thinking in report writing

  • Process audit report - connecting Issue – Risk - Recommendation
  • Investigative audit report – Run logical core through the report
  • Why you don’t understand me?

8. Bring it back to Auditor Skepticism and Judgement

  • Professional Skeptics
  • Auditor judgement
  • IIA standards (1210 Proficiency, 1220 Due Professional Care, etc)
  • Internal auditor, Audit manager, audit directors
  • Control and compliance officers, Risk manager,
  • Forensic auditor, Loss prevention and fraud prevention officer
  • Accounting, Finance, procurement, HR managers
  • External auditors, Regulatory agency staff

Presentation, group discussion, case study. Multimedia and template sharing

Kent Hoh

Kent Hoh

Kent Hoh is a prolific trainer in audit, fraud investigation, corporate governance, personal effectiveness, blockchain technology and big data. He has over 20 years’ experience in leading internal audit and forensic investigation functions of MNC in the region and globally. Kent Hoh has also spearheaded several roles in financial management, compliance and corporate governance of technology company. Kent has conducted numerous audit and investigation projects in Americas, Asia and Europe including Singapore, Indonesia, Malaysia, Thailand, India, Pakistan, China, Japan, Australia, New Zealand, Brazil, Hungary, Poland, Italy, Germany, USA, etc. Some of these projects involved hundreds of million dollars fraud scheme and syndicated crimes.

Kent holds a master’s degree in business Admin (MBA), Graduate Diploma in Business, Bachelor of Law (Hons), and a Bachelor of Accounting (Hons). Kent Hoh is also a Certified Fraud Examiner (CFE) and Certified Internal Auditor (CIA). He possesses the qualifications of the UK Chartered Secretary and Administrator (ICSA), Malaysian Institute of Certified Public Accountants (MICPA), Certified Information System Auditor (CISA) and Certified Bitcoin Expert (CBIE).

Kent Hoh has been an active trainer for large corporations, SME and non-profit-organizations such as Institute of Internal Audit (IIA) Singapore, IIA Malaysia, Institute of Singapore Chartered Accountants, Malaysia Institute of Accountants, China IIA, China Enterprise Anti-fraud Alliance, Enterprise Financial Management Association of China. Kent Hoh is also an adjunct lecturer for universities and college in Singapore, Shanghai, Nanjing and Hangzhou, China. As an enthusiast in cryptocurrency and a bitcoin mining farm investor, Kent researched heavily into this revolutionized Blockchain technology. He teaches fundamental blockchain and cryptocurrency at various institutions in China.

Currently, Kent Hoh serves as the Vice President of Internal Audit in an SGX listed company. As a strong believer that knowledge sharing create synergy, Kent is very passionate in sharing his experience. He capitalizes his free time conducting training classes and workshops.

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