Moral fitness for internal auditors

 “What if I am the only one who sees this, or dares to raise it?”
 “I know what is right, but it goes against what the engagement client wants …”
 “Should I include this signal in my audit report – or is that not my responsibility?”

Internal auditors regularly encounter situations in which integrity and doing the right thing come under pressure. This may involve conflicting interests, implicit expectations, or subtle pressure from within the organization. In such situations, professional knowledge alone is not enough. What you need is moral fitness: the ability to recognize ethical cues, carefully weigh considerations, remain true to your values, and act with conviction – even when doing so is uncomfortable.

In this training, you will develop your moral fitness step by step. We will guide you through the four components of moral action, based on James Rest’s internationally recognized Four Component Model. These four components form the core of the training:

1. Moral sensitivity – How do you recognize ethical cues, even when they are implicit or unspoken?
2. Moral judgment – How do you bring structure to your reasoning and moral considerations?
3. Moral motivation – What drives you to want to do the right thing, even when this creates tension?
4. Moral character – What enables you to actually act on what you believe is right when it matters?

The training is structured around these four components. You will learn through practice-based examples and recognizable ethical dilemmas. You will receive a seven-step model for moral judgment that you can apply directly in your work. And through a self-assessment, you will explore your own moral motivation.

Each component consists of text, videos, reflections, examples, puzzles, and downloads. Completing all the learning material takes approximately 2 hours and 40 minutes. If you wish, you can pause the training at any time. To resume the training, log in again and then click the ‘Continue’ button.

The training concludes with an exam. The exam consists of 20 multiple-choice questions. You have a maximum of 20 minutes to answer these questions. To pass, you must answer at least 75% of the questions correctly. At the end of the exam, you will immediately see whether you have passed. Your score for each component will also be displayed. If you pass, you will immediately receive your CPE certificate by email (worth three CPE credits). If you do not pass, you may retake the exam up to two times.

Since 1 January 2018, IIA-certified members have been required to complete at least two hours of ethics training each year. This online training meets this requirement and may be counted towards the Continuing Professional Education (CPE) requirements of IIA Global. See also: CPE requirements.