Overview

Internal auditors must act ethically while reviewing and making recommendations to improve the structures and processes that promote appropriate ethics within their organizations. To do this, they must understand the principles and practices that drive ethical decision-making, the roles that various parties play setting expectations, monitoring results, rewarding compliance, and correcting deviations. All organizations are under pressure to meet business objectives while managing the variety of ethical views of their diverse stakeholders.

This course provides a solid foundation on the values, organizational structures, roles, responsibilities, and best practices driving ethical conduct in a complex and rapidly changing world, how organizations create capacity to address new scenarios, and how internal auditors can meet their mandate to evaluate the design, implementation, and effectiveness of ethics-related objectives, programs, and processes.

Learning Options

Below are the available learning options for this course:

AuditPro

Online On-Demand

This course is available through AuditPro — a subscription-based, on-demand learning platform. As a subscriber, you will have access to an ‘all you can watch’ library of courses that are built in alignment with the National Association of State Boards of Accountancy (NASBA) standards.

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Enterprise Solutions

Tailored Experience

Bring this course to your organization at your convenience. ACI Learning can deliver this instructor-led course for your team at a chosen location or virtually. Alternatively, choose the topic(s) you need and ACI will craft a training solution to keep your team future-proof.

Customize your training

NASBA Certified CPE

2 Credits

Auditing

Why you should take this course

For users who are new to internal auditing, or would like to learn more about it.

Who should take this course

Internal Audit staff, Audit Managers, and GRC professionals.

Prerequisites

None

1. Auditor Responsibilities

2. Ethical Decision-Making

3. Guiding Principles

4. Ethical Pillars

5. Fraud, Training, and Whistleblowing Programs

6. Audit Program Preparation

7. Performing the Audit

Describe the ethical requirements internal auditors have regarding their conduct and that of their clients.
Describe the role of values, attitudes, and guiding principles in the decision-making process that drive ethical behavior and how these dynamics relate to corporate governance and organizational risk.
Describe the roles and responsibilities of key constituencies within organizations and how their words and actions promote or dissuade ethical conduct in organizations.
Correlate unethical rationalization and conduct to fraudulent behavior, and describe the role of ethics training, policymaking, whistleblowing hotlines, and monitoring to help protect organizations.
Prepare audit programs and identify key audit procedures to assess the ethical environment in organizations.

ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.