This research reveals how government internal auditors apply professional skepticism during audits, suggesting Descartes' critical thinking principles strengthen their practices.
Descartes' philosophy, famous for the phrase "cogito ergo sum" (I think, therefore I am), emphasizes the importance of critical thinking and proper doubt to achieve truth. In the context of Government Internal Auditors (APIP), critical and objective thinking enables them to conduct independent assessments. This research reveals how APIP applies professional scepticism during audits, similar to Descartes' thought process. Both aim to find truth through critical thinking and proper doubt. By applying Descartes' principles, it is hoped that APIP's professional scepticism can be strengthened, contributing to further research.
No takes yet. Share an insight, caveat, or question.
Risepdo et al. (2025) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: