Evaluating the Effectiveness of Ethics Programs
Global Guidance | Global Practice Guide (GPG) | Recommended | Issued and Effective | June 11, 2026
Ethical culture is a key part of strong governance and accountability. This guide and its companion tool help internal auditors evaluate the scope and effectiveness of ethics programs, clarify what ethical culture looks like in practice, and identify roles and responsibilities for promoting ethics across the organization
It covers ethics governance, reporting systems, investigations, training, accountability, and protection for those who report concerns. The guide emphasizes professional judgment and the use of multiple information sources. Internal auditors gain practical insight into ethics programs, organizational behavior, and ethical culture while maintaining independence.
The guidance replaces “Evaluating Ethics-related Programs and Activities” published in 2012.