Format: On-demand
The internal auditor must understand the materiality of facts and their relevance with respect to the engagement objectives, while also considering his or her professional responsibilities and ethical obligations.
This course highlights the purpose of Domain II: Ethics and Professionalism of the IIA's Global Internal Audit Standards, its five principles, and the guidelines that aid internal auditors in translating these principles into practical applications. It also covers the applicability and enforcement of Domain II and evaluating ethics conformance.