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Independence and Objectivity

Course Description

Maintaining independence and objectivity are important concepts to the professional practice of internal auditing. In fact, independence and objectivity is one of the three pillars of effective internal audit services. This course describes the importance of organizational independence, how to identify the elements that affect organizational independence, and how to recognize impairments to organizational independence. Additionally, this course helps learners understand the importance of individual objectivity, and supports them in identifying factors that may impair — or appear to impair — individual objectivity, as well as how to detect and manage any real or perceived impairments. Finally, the course explains how to assess and maintain individual objectivity as an internal auditor, and how to analyze policies that promote objectivity. 

Learning Objective(s):
  • Describe the importance of organizational independence. 
  • Identify elements that affect organizational independence.
  • Recognize impairments to organizational independence. 
  • Describe the importance of individual objectivity.
  • Identify factors that may impair, or appear to impair, individual objectivity.
  • Detect and manage any real or perceived impairments to an individual internal auditor's objectivity.
  • Identify how to assess and maintain an individual internal auditor’s objectivity. 
  • Analyze policies that promote objectivity.


Course Duration: 1 day(s)
CPEs Available: 1
Knowledge Level: Basic
Field of Study: Auditing
Advance Preparation: 
Delivery Method: QAS Self-Study