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Ethical Behavior

Format: On-demand

Internal auditors are expected to behave ethically and in conformance with The IIA’s Global Internal Audit Standards. Domain II: Ethics and Professionalism includes two essential components. The principles — which internal auditors are expected to apply and uphold — are relevant to the profession and practice of internal auditing, and the standards that describe behavior expected of internal auditors. The Standards apply to both parties and entities that provide internal audit services, and its purpose is to promote an ethical culture in the global profession of internal auditing.

This course describes the importance of a code of ethics for internal auditors and identifies the principles of Domain II of the IIA’s Global Internal Audit Standards. Further, this course expresses how to demonstrate individual conformance.

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