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Ethical Behavior

Course Description

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 internal auditing.

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 individual conformance. 

Learning Objective(s):

  • 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
Prerequisites: 
​None
Advance Preparation: 
​None
Delivery Method: QAS Self-Study