Ethics Maturity Model

June 11, 2026

This internal audit tool helps organizations assess and communicate the maturity of their ethical climate using a structured ethics maturity model.

Designed as a companion to the Global Practice Guide “Evaluating the Effectiveness of Ethics Programs,” the tool supports flexible, optional use and can be tailored to each organization’s ethics, culture, and audit methodology. It provides a consistent framework for evaluating how ethics programs are designed, implemented, and sustained over time.

Additional resource to use with this IIA Audit Tool

Global Practice Guide

• Guidance
• Tools
• Audit Practice
• Assurance
• Governance
• Culture
• Ethics
• Risk
• Internal Control
• Stakeholder, Board, C-suite, and Audit Committee
• Executive
• Mid-Level
• Entry Level
• Student
• Global Regions
• English