Format: On-demand
The internal auditor must understand the materiality of facts and their relevance with respect to the engagement objectives, while also considering his or her professional responsibilities and ethical obligations.
This course highlights the purpose of the Code of Ethics, its four principles, and the rules that aid internal auditors in translating these principles into practical applications. It also covers the applicability and enforcement of the Code of Ethics, evaluating ethics conformance, and the principles of the Code of Ethics.