Ethics in Audit


Learning Style

Instructor Led


Entry Level

Who this course is for

Internal Audit staff, Audit Managers, and GRC professionals.

NASBA Certified CPE

2 credits

Field of Study


Length of course




Advanced Preparation


Here are the learning objectives we'll cover

  • Describe the ethical requirements internal auditors have regarding their conduct and that of their clients.
  • Describe the role of values, attitudes, and guiding principles in the decision-making process that drive ethical behavior and how these dynamics relate to corporate governance and organizational risk.
  • Describe the roles and responsibilities of key constituencies within organizations and how their words and actions promote or dissuade ethical conduct in organizations.
  • Correlate unethical rationalization and conduct to fraudulent behavior, and describe the role of ethics training, policymaking, whistleblowing hotlines, and monitoring to help protect organizations.
  • Prepare audit programs and identify key audit procedures to assess the ethical environment in organizations.
Learning Options

Options for this course

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Attendance policy for on-site and online instructor-led training

Students are expected to arrive on time for classes with the proper materials and attitude. An overall attendance rate of 100% is expected to fully absorb the materials and to complete labs. If you have an expected absence, please email or your instructor ahead of time. The number of CPEs awarded will be equivalent to the number of hours attended.

ACI Learning is registered with NASBA

ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: