Internal auditors are expected to behave ethically and in conformance with The IIA’s Code of Ethics. The IIA’s Code of Ethics includes two essential components: The Principles and the Rules of Conduct. The principles — which internal auditors are expected to apply and uphold — are relevant to the profession and practice of internal auditing. The rules of conduct describe behavior expected of internal auditors.

This Ethics Essentials bundle focuses on the importance of a code of ethics for internal auditors and all entities that provide internal audit services; walks you through the purpose of The IIA’s Code of Ethics, which is to promote an ethical culture in the global profession of internal auditing; and aids you in interpreting the principles, using practical application and real-world scenarios. Further, this bundle summarizes the rules of conduct and expresses how to demonstrate individual conformance with tools to successfully carry out the Mission of Internal Audit.

This training bundle includes the following courses:

• Ethical Behavior
• Ethical Scenarios for Internal Auditors

To learn more about each course comprising the bundle- including specific learning objectives- please visit the unique course product pages.

The COSO Internal Control Framework has been voluntarily adopted by internal audit organizations around the globe for nearly two decades to help them create, develop, mature, and continuously improve their systems of internal controls. According to COSO, the Committee of Sponsoring Organizations of the Treadway Commission, updated the framework in 2013 to “focus on five integrated components of internal controls: control environment, risk assessment, control activities, information and communication, and monitoring activities”.  This self-study course, which is based on the COSO Cube, will help internal auditors gain a foundational understanding of the components and principles of internal controls.