NOT2158. See No Evil, Hear No Evil, Speak No Evil - Professional Skepticism!

Professional skepticism is a cornerstone to a well planned and conducted audit, yet many professionals find themselves caught in the threat of familiarity; particularly as we have been operating in a "new normal" these past 18 months. This session will explore what it takes to remain professionally skeptical and help teams identify threats.

Learning Objectives:

• Identify threats to professional due care and exercising professional judgment that arise
• Analyze case examples of what "right" looks like when professional skepticism was employed and what "wrong" looks like when threats intervened and guided decision making
• Understand how the change in work environment and technology has impacted threats and opportunities