WORKING IN AN ETHICAL ENVIRONMENT

The "right" professional guidelines and acceptable societal expectations need to be established and effectively implemented in order to promote the proper ethical environment in an organization.

The Framework upon which the professional internal auditor builds the correct ethical environment is critical. Although the sources of reference used by the internal auditor will vary by organizations, they should at least include The Standards for the Professional Practice of Internal Auditing and the Code of Ethics. Additional sources should also be consulted, depending upon the peculiarities of each organization (industry standards, demands of the Audit Committee and executive management, external environment, etc.).

This seminar will focus on key issues relevant to the ethical culture in an organization that are conducive to promoting an effective practice of internal auditing.

• Corporate Governance
• Organizational Ethical Values
• Sarbanes-Oxley Act of 2002 – brief summary
• Audit Committee Responsibilities
• Reporting to Board & Senior Management – by internal audit
• Management Responsibilities
• Ethical Values and the Internal Auditor
• Due Professional Care – expectations of the internal auditor
• Fraud Auditing – responsibilities
• Purpose, Authority & Responsibilities
• Scope of Work
• Internal Controls
• "Analytics" as a fraud tool
• Taking on a New Perspective

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