Learning Outcomes

Upon completion of this course, the participants will have an understanding of the following:

• Business case for ethics
• Ethics vocabulary
• Governance of ethics in the organisation
• The role of internal audit in assessing and promoting the ethical culture of the organisation

Methodology

Group exercises and discussions, as well as case studies are used throughout the course.

Course Content

The course is highly interactive and will cover the following:

Introduction – the Audit Profession in Crisis

Note: Pre-course reading will be required relating to the IPPF, specific reference to the Mandatory Elements (Definition of Internal Auditing, and the Attribute and Performance Standards and the Code of Ethics. Numerous Articles on Ethics and the Audit Profession and King IV(pertaining to Ethics)

Ethics Vocabulary

• Definition of ethics
• Dimension of ethics
  • Personal ethics (5 practical scenarios)
  • Business ethics (Ford Pinto Case Study Example)
  • Professional ethics (14 practical scenario discussion and 10 Multiple Choice CIA Questions)

• Relationship between Ethics and Values
• The Importance of the Tone at the Top (Video Clip Case Study)

  Business case for ethics

• Reasons for ethics in business
  • Improved governance
  • Fraud Prevention
  • Reputation
  • Sustainability

  Governance/management of ethics within organisations

• Ethics programs
• Best practice guidance – King IV

  Roles of the internal auditor

• Professional ethics
• IIA Code of Ethics
• Principles
• Ethical decision-making

  Organisational ethics

• IPPF: Performance Standard 2100 (Std 2110 and related guidance)
• An internal audit approach to auditing ethics in the organisation
  • Practical Case Study Scenario

Who should attend?

Please be advised of the event terms and conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.