IA2 - Ethics and the Internal Auditor
 

MODULE OBJECTIVES

From time-to-time the Internal Auditor is faced with situations which call for him to make an ethical decision. In addition he may, in the middle of auditing, come across circumstances which themselves appear to be violations of a corporate
code-of-conduct.

Several laws now specifically state that Internal Auditors, in terms of the act, will be bound by the IIA Code of Ethics.

This one-day module explores the IIA Code of Ethics as it applies to everyday situations the auditor may encounter.

The module is designed to provide the participants with an in-depth knowledge of:

• Ethics theory
• The IIA Code of Ethics
• Applicable areas within Internal Audit
• Reporting of material facts
• Corporate Codes of Conduct
• Auditing Corporate Ethics

MODULE CONTENTS

Module contents will include:

• Classes of Ethics
• The role of business
• Employee ethics
• Honesty, objectivity and diligence
• Conflicts of interest
• Reporting of material facts
• Corporate Codes of Conduct
• Corporate Social Responsibility

WHO SHOULD ATTEND

The module is aimed at all auditors, both internal as well as external since both groups will have to deal with ethical decision making on a daily basis.