Benchmarking Research:Utilizing benchmarking research to support the preparation of a report demonstrates the auditor’s ability to analyze data, compare performance, and identify control deficiencies.

Critical Thinking:This skill involves evaluating and interpreting data to make informed judgments and recommendations, which is essential for identifying significant findings and control deficiencies.

Application in Auditing:Critical thinking helps auditors assess the effectiveness of controls and develop recommendations based on evidence and comparative analysis.

References:

The role of critical thinking in internal auditing as emphasized by the IIA ​​.