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Ethical Scenarios for the Public Sector

Course Description

The International Professional Practices Framework (IPPF) requires conformance with The IIA’s Code of Ethics. The Code of Ethics is comprised of four principles, each of which is accompanied by rules of conduct that internal auditors must implement to properly demonstrate the principle. The rules of conduct related to each Code of Ethics principle help internal auditors translate the principle into practical behavioral norms. Adherence to these norms is critically important for any industry, but even more so in the public sector, due to expectations for oversight and transparency as it relates to taxpayer funded projects and programs.

This course is intended to demonstrate how to achieve conformance with all four principles and is specifically geared towards the public sector environment. Furthermore, the scenarios in the course bring real life examples on how to deal with and resolve situations encountered by internal auditors in the public sector as it relates to ethical decisions.

Learning Objective(s):

  • Summarize the purpose of the Code of Ethics.
  • Make situational decisions based on the four principles of the Code of Ethics.
  • Describe the rules of conduct that aid in interpreting each of the four principles.
  • Differentiate the principles and the rules of conduct as outlined in the Code of Ethics.
Course Duration:   day(s)
CPEs Available:  
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Prerequisites: 
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Delivery Method: QAS Self-Study