Introduction

Ethical conduct is the cornerstone of internal auditing, ensuring trust, credibility, and organizational resilience. The **IIA Code of Ethics** establishes fundamental principles that guide auditors in maintaining integrity, objectivity, confidentiality, and competency. However, real-world scenarios often present complex ethical dilemmas that require more than theoretical knowledge—they demand practical judgment and decisive action. 

   This GLOMACS training course  from will bridges the gap between ethical principles and real-life auditing challenges.  Organizations that invest in ethical training for auditors mitigate risks, enhance compliance, and foster a culture of accountability. This training course not only reinforces professional standards but also strengthens the auditor’s role as a trusted advisor in governance and risk management.

Key Learning Outcomes

By the end of this training course, participants will be able to: 

Training Methodology

 Through the training course the participant will have Interactive Lectures, Expert-led discussions on IIA ethical standards, Case Studies– Real-world scenarios from auditing practice, Group Workshops, Role-Playing Exercises – Simulated ethical decision-making, and group Discussions – Critical thinking on gray-area issues. 

IIA Code of Ethics: Practical Application

Who Should Attend?

Organizations will gain: 

  • Stronger Compliance– Reduced violations of ethical and regulatory standards. 
  • Enhanced Reputation– Increased trust from stakeholders and regulators. 
  • Risk Mitigation – Fewer fraud and misconduct incidents. 
  • Better Decision-Making– Ethical considerations embedded in audits. 
  • Improved Governance– A culture of integrity and accountability. 

Course Outline

Day 1

Basics of the IIA Code of Ethics

  • Introduction to Ethics in Auditing 
  • Overview of the IIA Code of Ethics Framework 
  • Core Principles: Integrity, Objectivity, Confidentiality, Competency 
  • Ethical vs. Unethical Behavior – Key Differences 
  • Why Ethics Matter in Internal Audit 
  • Ethical Breaches in Auditing
  • Case Study
Day 2

Identifying Ethical Dilemmas in Auditing

  • Common Ethical Challenges in Auditing 
  • Conflicts of Interest & Independence Issues 
  • Pressure from Management – How to Respond 
  • Whistleblowing & Reporting Misconduct
  • Recognizing Red Flags
  • Handling a Fraud Discovery    
  • Case Study and Workshop.
Day 3

Ethical risks and Decision-Making Frameworks

  • Identify Ethical Risks
  • Ethical Risk Assessment
  • Step-by-Step Ethical Decision Models
  • Balancing Stakeholder Interests 
  • Making Tough Ethical Calls 
  • Bribery & Corruption Scenarios
  • Applying the IIA’s Guidance to Real Cases 
  • Role-Play and Case Study
Day 4

Ethics in Audit Reporting & Communication

  • Transparency in Audit Findings 
  • Handling Sensitive Information 
  • Ethical Communication with Management & Board 
  • Manipulation of Audit Results 
  • Writing an Ethical Audit Report
  • Disclosure vs. Confidentiality
  • Case Study
Day 5

Sustaining an Ethical Audit Culture

  • Building an Ethical Work Environment 
  • Ethics for Audit Leaders 
  • Continuous Ethical Training & Awareness 
  • Personal Ethical Biases 
  • Ethics and governance
  • Final Case Study: Comprehensive Ethical Audit Challenge 

Ready to Take the Next Step?

Reserve your slot today and start your learning journey with us.

Got a Question?

Reach out to us anytime — we're here to help and guide you.

Related Courses

Related Categories

Find Your Perfect Course in Related Categories

FAQs

FAQ Answer 1

FAQ Answer 2

Find a Course

Use the course finder to quickly locate suitable training courses.