Critical Thinking is defined as a type of reasonable, reflective thinking that is aimed at deciding what to believe or what to do. It is a way of deciding whether a claim is always true, sometimes true, partly true, or false. Critical thinking is an important component of most professions, especially in specialized fields such as the medical field, air travel and any specific science, including internal audit. The ability to optimize critical thinking skills will assist in distinguishing auditors as value-added employees to an organization. This course will assist attendees in understanding the concepts of critical thinking and applying it to all aspects of the audit process.