Format: On-demand
Ethical behavior in internal auditing often involves navigating uncertainty, applying professional judgment, and making decisions that support the best interests of the organization and its stakeholders.
Ethics and professionalism are fundamental to the credibility and effectiveness of internal auditing. Stakeholders rely on internal auditors to provide accurate information, objective insights, and sound professional judgment on risks, controls, governance, and organizational performance. This course explores Domain II: Ethics and Professionalism of the Global Internal Audit Standards and examines how ethical behavior helps build trust, supports effective internal audit services, and strengthens confidence in the internal audit profession.
Throughout the course, you will explore the five principles of Domain II: Demonstrate Integrity, Maintain Objectivity, Demonstrate Competency, Exercise Due Professional Care, and Maintain Confidentiality. Through realistic scenarios, practical examples, perspectives from experienced auditors, and reflections on ethical culture, you will examine how ethics is applied in daily internal audit practice. You will also discover how internal auditors can help foster an environment where ethical behavior, accountability, transparency, and professional judgment are valued throughout the organization.
Revised in 2026.