Format: Online
Internal auditors are often faced with complex ethical dilemmas influenced by psychological biases and organizational culture. This session introduces a theory-based ethics framework and checklist developed by Dr. Elisabeth Dewaldt, aimed at reinforcing ethical resilience and improving audit quality. Participants will explore how cognitive biases such as moral licensing, confirmation bias, overconfidence, time pressure, and emotional framing impact professional judgment and ethical decision-making. Through practical tools and reflective case examples, attendees will learn strategies to bridge the gap between normative expectations and actual audit behavior, fostering a culture of ethical awareness and cognitive vigilance. This webinar is designed for internal auditors, chief audit executives, and professionals interested in strengthening ethical practices within their organizations.
DATE: May 21, 2026
TIME: 12:00 PM–1:00 PM ET
One (1) NASBA CPE will only be awarded to participants on the live broadcast who are logged in for a minimum of 50 minutes and engage on at least three poll questions per each hour of the event.
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By the end of this webinar, attendees will be able to:
- Understand the impact of psychological biases on ethical decision-making in internal auditing
- Recognize the influence of organizational culture and situational pressures on ethical behavior
- Integrate cognitive vigilance into audit practices to mitigate the effects of biases
- Implement recommendations for action to promote ethical awareness and improve professional judgment
SPEAKER
Dr. Elisabeth Dewaldt
Internal Auditor, Allianz SE
Dr. Elisabeth Dewaldt Speaker Bio: Dr. Elisabeth Dewaldt is an Internal Auditor at Allianz SE, where she leads risk-based audits, drives transformation initiatives, and advises senior leadership on governance, compliance, and organizational resilience. With over a decade of experience across multiple roles within the Allianz Group, she brings deep expertise in process modernization, internal controls, and high-impact stakeholder communication at the board and committee level. Her work focuses on elevating audit quality, redesigning knowledge management and digital capabilities, and strengthening ethical culture through targeted training and communication programs. Dr. Dewaldt is a Certified Internal Auditor® and part of Allianz’s global “Elevate & Excel” talent development program for high-potential future audit leaders. She holds a PhD in “Business, Administrative Social Communications and Technologies”, along with master’s degrees in “Business Psychology” and “Business & Law - Management”. In addition to her corporate role, she serves as a lecturer in business administration and supervises academic research. She is the recipient of multiple recognitions, including the 2025 Award of the German Institute for Internal Auditing (DIIR).