This book will raise internal auditorsâ awareness of how cognitive biases influence their thinking and decision-making as it relates to business performance. Cognitive biases are systematic predispositions in thinking that occur when people are processing and interpreting information; they influence how we make decisions. \nIncluded are examples of cognitive biases that are inherent to business strategies, decisions, and actions. Internal auditors need to consider their impacts not only on their assurance and advisory work, but also on management of the internal audit function, and develop appropriate responses.
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