A strong ethical culture is the foundation of good organizational governance. An ethical culture is created through a robust ethics program that sets expectations for acceptable behavior within an organization and by its external partners. It includes effective board oversight, a strong tone-at-the-top, and organization-wide commitment, as well as a customized code of conduct with ethics training, communications, system monitoring, and an incident reporting system.
Are you prepared to assess your organization for policies and processes concerning ethics?
This course is a great place to start. It provides a comprehensive overview of the elements of organizational ethics and the responsibilities for establishing and maintaining an ethical climate in an organization. Explore the roles of internal audit and compliance departments in supporting and assessing the ethical climate, examine approaches to auditing ethics, and determine the best approaches for reporting the results of an ethics audit.
*Updated in 2022 with modern applications and robust activities!
Who will benefit from this course?
This course is intended to deliver a fundamental understanding of ethics, and how to conduct an audit assessment of an organization’s ethical climate and culture. This course will benefit internal auditors at all levels, including audit managers, compliance personnel, and all others desiring the skills to assess ethics-related programs.
Course Objectives
- Understand the elements of organizational ethics and the responsibilities for establishing and maintaining an ethical climate in an organization.
- Explore internal audit’s role in supporting and assessing the ethical climate.
- Be informed about approaches to auditing the ethical climate of an organization.
- Prepare to apply concepts of ethics to internal audit programs and engagements.
- Determine the best approaches for reporting the results of an organizational ethics audit.
- Examine ways to shift the ethical climate based on the results of an organizational ethics audit.
Course Topics
Applying the GIAS When Assessing Ethics
- The Standards associated with ethics.
- Organizational ethics and the elements of the ethical climate.
- The responsibilities of stakeholders in upholding the organization’s ethical climate.
- Utilizing a maturity model to gauge the ethical climate of an organization.
Considerations When Assessing Ethics
- Internal audit’s role in assessing the ethical climate of an organization.
- Considerations for auditing ethics.
- Potential processes and techniques for auditing ethics.
Reporting Organizational Ethics Audit Results
- Suggested approaches for sharing the results of an organizational ethics audit.
- Making changes to the ethical climate based on the results of an organizational ethics audit.
SUMMARY INFO
CPE HOURS AVAILABLE: 4
NASBA KNOWLEDGE LEVEL: Basic
NASBA FIELD OF STUDY: Behavioral Ethics
COMPETENCY LEVEL: Applied Knowledge
PREREQUISITES: None
ADVANCE PREPARATION: None
TOPIC(S): Ethics
IIA COMPETENCIES: Professionalism
