Global Practice Guide: Evaluating the Effectiveness of Ethics Programs

This Global Practice Guide provides internal auditors with practical guidance for evaluating the design, implementation, and effectiveness of organizational ethics programs.

Aligned with the Global Internal Audit Standards, the publication explains how internal auditors can assess whether ethics programs support ethical decision-making, reinforce accountability, promote a strong ethical culture, and contribute to effective governance.

The guide covers key areas including:

Ethics Program Design

Assessing codes of conduct, reporting mechanisms, training programs, monitoring activities, and governance arrangements.

Ethics Program Implementation

Evaluating how ethics expectations are communicated, embedded into operations, and reinforced through leadership behavior and organizational processes.

Ethics Program Effectiveness

Using qualitative and quantitative indicators to determine whether ethics programs influence behavior, encourage employees to raise concerns, and support a culture of integrity.

The publication also addresses emerging risks related to artificial intelligence, ESG commitments, data governance, third-party oversight, and changing workplace dynamics.

An accompanying Ethics Maturity Model is available to support assessments and continuous improvement initiatives.

Members can access the publication through The IIA Global Guidance library.