Audit Smarter: Cognitive Skills, Bias & AI in Professional Judgment

Overview

Toby Groves, founder of Cognificent Learning, explores how cognitive psychology shapes judgment and decision-making in auditing and other high-stakes professions. Drawing on his background as a CPA and psychologist, he explains how stress, bias, situational awareness and overreliance on technology including AI affect audit quality and ethical outcomes. Groves emphasizes operational definitions, metacognition and deeper engagement with information to strengthen professional judgment under pressure.