Mental Health-Focused Intervention for Enhancing Professional Judgment in National Auditors: A Cognitive Bias Perspective
Jicheng Che, Wei LiuAbstract
Objective
This study investigates how cognitive bias awareness training can improve professional judgment quality among national auditors, with particular focus on mitigating common judgment errors and promoting psychological well-being in high-stakes audit environments.
Subjects and Methods
A randomized controlled trial was conducted with 120 practicing national auditors from government audit institutions. Participants were randomly assigned to experimental (n=60) and control (n=60) groups. The experimental group received a 4-week cognitive bias intervention training focusing on recognizing and mitigating confirmation bias, overconfidence effect, and anchoring bias through case-based simulations and reflective exercises. The control group received conventional technical training. Pre- and post-assessment used the Audit Judgment Quality Scale, Cognitive Bias Inventory, and psychological well-being measures evaluated through realistic audit scenarios and follow-up surveys over 6 months.
Results
The intervention group demonstrated significant improvement in judgment accuracy (38% reduction in errors, p < 0.01) and better bias recognition capability (p < 0.001) compared to controls. Audit conclusions from the experimental group showed 45% higher consistency with expert benchmarks. Psychological measures indicated lower decision anxiety (p < 0.05) and higher confidence in complex judgments. The training effect remained significant at 6-month follow-up.
Conclusions
Cognitive bias awareness training effectively enhances audit judgment quality and psychological resilience. Integrating psychological interventions into auditor professional development can substantially improve decision-making outcomes while supporting mental health. These findings highlight the importance of addressing cognitive psychological factors in audit education and practice.
Corresponding Author
Wei Liu, Kunming City College, Kunming, 650000, China.