Identify the differences between a data-driven and data-heavy approach, and how a decision-first framework improves clarity and defensibility- Recognize common cognitive biases that influence professional judgment and indicate strategies to reduce their impact in finance and audit settings- Distinguish between a good decision and a good outcome, particularly in environments subject to hindsight evaluation and regulatory scrutiny- Select appropriate success measures, early signals, and guardrails to support sound decisions while maintaining internal control and risk management standards