Ethical Applications of the Global Internal Audit Standards
Intermediate
Online
Description
Ethical dilemmas are inevitable in the internal audit field. Ethical professional judgment is essential to navigating these dilemmas. The IIA’s Global Internal Audit Standards, particularly Domain II, support the profession in this area.
This course is designed specifically for internal auditors seeking to enhance their knowledge and skills in alignment with the revised International Professional Practices Framework (IPPF) and Standards set forth by the Institute of Internal Auditors (IIA). It delves into the changes introduced to the IPPF and Standards, with a particular emphasis on Domain II. This course helps participants apply their enhanced understanding of the Global Internal Audit Standards.
Prerequisites
Participants should come with knowledge of, and experience with, the auditing process under the 2017 IPPF conformance expectations.
You Will Learn How To:
Analyze ethical scenarios within the context of the revised standards and develop strategies to address them.
Enhance professional judgment and decision-making skills when faced with ethical dilemmas in the auditing field, based on conformance with the new Global Internal Audit Standards.
Examine the changes to The IIA's Global Internal Audit Standards and their significance for internal audit functions currently in conformance with the 2017 IIA Standards.
Table of Contents
| Overview | |
|---|---|
| Unit 1 | Principle 1 - Demonstrate Integrity |
| Unit 2 | Principle 2 - Maintain Objectivity |
| Unit 3 | Principle 3 - Demonstrate Competency |
| Unit 4 | Principle 4 - Exercise Due Professional Care |
| Unit 5 | Principle 5 - Maintain Confidentiality |
| Course Summary Scenarios | |
| Course Summary |
CPE Information
| CPE Credit: | 2.2 |
|---|---|
| NASBA Information: | Behavioral Ethics |
| Advance Preparation: | None |
| Last Updated: | March 2024 |
| Delivery Method: | QAS Self-Study |
Policies
CPE Credit
Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.
Online Self-Study Courses
Features:
- 24/7 access to courses through your Internet browser
- Save time and quickly earn CPE credits with instant access, grading and printable certificate
- The flexibility to start or stop a course and pick-up right where you left off
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Learn more about accessing your online self-study course.
System Requirements:
- Internet access: High-speed connection recommended
- Speakers required for video sound
The Association of Certified Fraud Examiners, Inc. 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.
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