In this e.learning you will learn about the requirements about due professional care according to Principle 4 of the Global Internal Audit Standards (GIAS) of the Institute of Internal Auditors (IIA). 

This e-learning starts with relevant sections of the Domain II of the GIAS covering Ethics and Professionalism. 

Some requirements are closely defined, further requirements are formulated in a more general way. A more general definition is mainly related to the professional skepticism, because this is more an attitude and not a specific activity. 

Professional skepticism is closely related to critical thinking. The function of both characteristics are explained and distinguished. 

Some comparisons are made to external auditors as a comparable profession and to teaching and science professions where the tasks are quite different from auditing. At the end of this e-learning the key facts are summarized. 

The whole e-learning is based a case study of the internal audit team of the Windsurf SE based in Germany to make the transfer into the practice more easy.  

This e-learning takes 2 hours (50 minutes each). 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. This certificate includes 2 Ethics-CPE because due professional care covers an ethical requirement of Domain II in the GIAS.