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This e-learning provides an overview of the basics of ethics in relation to the professional tasks in internal auditing. The course gives an overview of the definition and delimitation of the concept of ethics and various approaches to practical implementation. The reference to internal auditing is established via the Codes of Ethics of the Institute of Internal Auditors (IIA) and the Information Systems Audit and Control Association (ISACA) by subsequently assigning them to one of the ethical approaches. In addition, it is shown how the principles of ethics can serve as a basis for the practical implementation of ethical requirements in the daily work of internal auditing. Specifically, you will learn:
- Ethics, morality and law - definition and demarcation
- Different ethical approaches from philosophy as a basis for consideration from the point of view of revision
- IIA and ISACA Codes of Ethics
- Classification of the code of ethics for the revision of the ethical approaches
- Dealing with ethical areas of tension in the revision work
- Solutions from ethical areas of tension from auditing activities
- This transfer of the understanding of ethics in your audit process and your audit team
The e-learning is aimed at all internal audit employees, regardless of their specialist focus or hierarchical position. Another target group are the interested managing directors, board members and members of the supervisory board or board of directors as well as other stakeholders of internal auditing. In addition to refreshing existing knowledge, it can also be used to develop a more extensive understanding of ethical issues in connection with auditing activities.
This e-learning lasts 2 hours (50 minutes each) and costs EUR 75 including VAT. The individual modules are deepened by learning questions. At the end of the course, a 10-question test must be completed. After passing the final test (70%), you can download a course certificate that you can use as proof of your professional development in the field of auditing and on ethical issues in auditing.
