A master’s thesis at the College of Management and Economics at the University of Karbala discussed the creative and critical thinking skills of the external auditor and their impact on reducing fundamental risks and their impact on the quality of the report.
The study presented by student Iman Baqir Al-Moussawi aimed to determine the extent to which the external auditor possesses the skills of creative and critical thinking and the extent of the possibility of developing them.
The study found that there is a keenness among the external auditors of the Federal Financial Supervision Bureau and auditors of audit offices to provide ideas that contribute to the development of the audit program, which indicates that they possess a high degree of intellectual fluency, which represents one of the dimensions of creative thinking.
The study recommended developing the capabilities of auditors in Iraq to understand the information flow map of the company or department being audited to help them obtain objective and sufficient evidence to achieve high report quality.
