Internal auditors are expected to behave ethically and in conformance
with The IIA’s Code of Ethics. The IIA’s Code of Ethics includes two
essential components. The principles — which internal auditors are
expected to apply and uphold — are relevant to the profession and
practice of internal auditing, and the rules of conduct describe
behavior expected of internal auditors. The Code of Ethics applies to
both parties and entities that provide internal audit services, and its
purpose is to promote an ethical culture in the global profession of
This course describes the importance
of a code of ethics for internal auditors and identifies the principles
of The IIA’s Code of Ethics. Further, this course summarizes the rules
of conduct of The IIA’s Code of Ethics and expresses how to demonstrate
- Describe the importance of a code of ethics for internal auditors.
- Identify the principles of the IIA Code of Ethics.
- Summarize the rules of conduct of the IIA Code of Ethics.
- Express how to demonstrate individual conformance with the IIA Code of Ethics.
|Course Duration: 1 day(s)
|CPEs Available: 1.6
|Knowledge Level: Basic
|Field of Study: Behavioral Ethics
|Delivery Method: QAS Self-Study