Ethical Scenarios for Technology

​The International Professional Practices Framework (IPPF) requires conformance with The IIA’s Code of Ethics. The Code of Ethics is comprised of four principles, which internal auditors are expected to apply and uphold, and each principle is accompanied by rules of conduct that must be implemented to properly demonstrate the principle. The rules of conduct related to each principle help internal auditors translate the principle into practical behavioral norms. Adherence to these behavioral norms is critically important for any industry, and for any organization.

This course is intended to demonstrate how to achieve conformance with the Code of Ethics, and is geared toward helping internal auditors in an IT environment successfully promote an ethical culture in the profession of internal auditing. The scenarios in the course demonstrate and provide real-life examples on how to deal with and resolve situations encountered by IT internal auditors as they relate to making ethical decisions.

Learning Objective(s):

• Identify the purpose of the Code of Ethics and how it applies from the technology and data perspective.
• Make situational decisions based on the four principles of the Code of Ethics as they relate to technology and data.
• Describe the rules of conduct that aid in interpreting each of the Code of Ethics’ four principles as they relate to technology and data.
• Differentiate how to apply the principles and the rules of conduct as outlined in the Code of Ethics in technology and data-related situations.