On January 9, 2024, the IIA released the new Global Internal Audit Standards (GIAS). The principles and standards regarding ethics and professionalism in the GIAS replace the former IIA Code of Ethics and outline the behavioral expectations for professional internal auditors, including heads of internal audit functions, other individuals, and all entities providing internal audit services. It is, therefore, important that internal auditors are well informed about these principles and standards, which will be covered in this training.
Date
Durée
Tarif HT
Lieu
Horaire
Places
Crédits CPE
Fiche formation
Date: 01/01/2025
Durée: 0,5 jour*
Adhérents: 85 €
Non adhérents : 90 €
Lieu: E-learning
Horaires Libres
Crédits CPE: 3
Internal auditors, internal audit managers, CIA holders.
Have completed modules 1 and 2
The learning material is comprised of text, videos, quotes, and reflections. Going through the material will take about 2.5 hours. After each part, there will be a series of practice questions to test your understanding of the material. If needed, you can pause the training. To resume, log in again and click the ‘Continue’ button.
The training concludes with an exam. The exam consists of 25 multiple-choice questions. You have a maximum of 30 minutes to complete these questions. To pass, you must correctly answer at least 75% of the questions. After completing the exam, you will immediately see whether you have passed. Your score for each section will also be displayed. If you pass, you will receive the PE certificate (worth three PE points) via email shortly afterward. If you do not pass, you may retake the exam up to two more times. We recommend that you review the material from the sections where you scored insufficiently before retaking the exam.
How do I comply with the IIA Code of Ethics?
Psychological safety and ethics: what are we talking about?
Why doing the right thing in groups is challenging
The confidential advisor
We will focus on the topic of ‘psychological safety’ and the importance of ‘Speak Up’ as essential conditions for acting with integrity. Please consider the following questions:
– To what extent have you encountered situations where it was difficult for you or others around you to show vulnerability and be honest about mistakes?
– Is the work climate within your audit department or organization open and safe enough to discuss doubts, dilemmas, and risks?
– What ‘unwritten rules’ shape the culture of speaking up and addressing issues within your team?
Where can you go if you suspect a breach of integrity?
– And how well is your organization’s ‘infrastructure’ in place to discuss or report matters (confidentially)?
In this training, you will learn what psychological safety is (and what it is not) and why it is a critical focus area for organizations. You will be provided with tools to make this – often perceived as a ‘soft’ concept – more concrete.
It will likely come as no surprise that acting with integrity is always a balance between an individual’s moral compass and the pressure or temptations from their environment. Group dynamics often lead – often unconsciously – to people acting against their own norms and values in practice. To be resilient as an internal auditor against unethical behavior, it helps to understand these group dynamics in time.
Every employee has the right to work in a socially safe and ethical organization. This includes you, as an internal auditor. In this training, we will delve deeper into the specific role of a confidant and what they can mean for organizations. We will also align with recent publications and best practices in this area.
The training consists of four parts:
1. How do I comply with the IIA Code of Ethics?
2. Psychological safety and ethics: what are we talking about?
3. Why doing the right thing in groups is challenging
4. The confidential advisor
This course is part of the complete moral fitness programme voor internal auditors — helping professionals to recognise moral dilemmas, form well-reasoned moral judgements, and act accordingly. We encourage you to explore Part I and Part II of this programme as well, to continue building your ethical awareness and professional resilience.
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