As you probably know, ethics is a branch of philosophy that deals with the critical reflection on morally correct actions. A very nice definition, but what does this actually mean for you as an internal auditor? And how does ethics relate to integrity? During this training, we will unravel these concepts. We will reflect on different ethical views on morally correct behaviour and the relationship between ethics and integrity.
The Code of Ethics of the Institute of Internal Auditors (IIA) is an important component of the moral compass of the internal auditor. Every internal auditor must be aware of, and comply with, the basic principles of the Code of Ethics. That is why we will look at the Code of Ethics in more detail during the training.
It may sound easy but acting with integrity requires the necessary moral courage. As an internal auditor, you need to be able to recognise the critical moments when moral courage is required and come up with ways to act courageously. During the training, we will provide you with a number of tools for this.
Integrity is a personal characteristic. The choices someone makes every day determine the extent of their integrity. This means that, while organisations can never enforce integrity, they can encourage it. To this end, they can take various measures and it is important that you, as an internal auditor, are familiar with these measures and can form a judgement on them. With this in mind, we offer you a number of useful reference frameworks during the training.
The training consists of three sections:
I. Ethics and integrity, what are we talking about?
II. My professional frameworks for right action
III. My moral courage as an internal auditor
The course material consists of text, downloads, videos, quotations and considerations. Going through the course material will take about 2 hours. At the end of each section you'll be offered a number of trial questions which you can use to test whether you have understood the course material correctly. You can interrupt the training at any time. To resume the training simply log in again and click on the 'Continue' button.
The training ends with an exam. This exam consists of 25 multiple choice questions. You will be given a maximum of 30 minutes to answer these questions. To succeed, you must answer at least 75% of the questions correctly. After the exam you will immediately see whether you have passed. Your score per section will also be shown. If you passed the exam, you will receive the CPE certificate within about two weeks. If you did not pass the exam, you may take the exam again, but no more than twice.
Effective January 1 2018, all IIA certificate holders are obliged to follow a two-hour ethics training every year as part of their annual continued professional education (CPE). Please see also: Ethical training mandatory for maintaining certificate.