Question

what is the role of professional judgment and expertise in improving quality? How can the use of judgement and expertise be reconcilied with evidence-based decision making?

Answer 1

Professional judgement is defined as applying the knowldege gained from relevant accounting or auditing training, by using the ethical standards so as to develop a decision about what is the best way to serve clients.Professional judgment and expertise bring an added value, as it improves the chance of risk detection. There are four building block of professional judgment.

• Knowledge: This lay the foundation of professional judgement.If anyone has full learning he can use that knowledge in making professional judgment.
• Assessing risk: Professional judgment helps in assessing risk. It helps to mitigate risk. It requires continuous learning to provide safe services.
• Ethics: Professional judgment involves decisions regarding what should be done, so that there is no harm caused to anyone.
• Outcome and accountability.This means taking responsibility for the action taken.

Professional judgment plays a very important role in improving quality . these are:

• Professional Judgment involves continuous learning. To make a right judgment it is important to keep one updated with current rules and regulations. This regular update in knowledge helps in improving the quality of judgment made.
• Sometimes the professional sees a thing which does not match to the judgment made by him,which makes him to assess the situation in more depth, in this way it improves the quality.
• It provides reasonable assurance that there is no fault or hidden risk.
• It helps in taking course of action that is appropriate and should be taken.

Professional while making a judgement usually need to provide evidence to support their decision. BUt sometimes they have opposite view. In such cases the professional should not blindly believe the evidence before him rather he should apply all the knowledge and skills learn by him with time and experience to take a decision making. Sometimes a professional may find himself in a situation when the professional judgement may be influenced by conflicts of interest , if so happens then the professional should consult his senior and try to make then understand his viewpoint on the subject matter.