The objective of this course is to cultivate an ethical culture within the organization’s internal auditing and other relevant functions. Internal auditing plays a crucial role as an unbiased and objective activity, providing assurance and consulting services that enhance the organization’s operations. By upholding ethical principles, internal auditors cultivate trust and create a solid basis for dependability in their decision-making. The IIA Code of Ethics outlines the principles and expectations that should guide the conduct of internal auditing by people and organizations.

Areas covered in the course include:

• Integrity
• Objectivity
• Confidentiality
• Competency
• Conflict of interest
• Whistle blowing policy
• Complaints handling procedure