Ethics in Audit (CPA)
Estimated Time: 3 hours
$49.00
Earn 3 Points for Completing
This ACI Learning course looks closely at the moral and ethical principles of conducting an audit procedure. It delves into the requirements internal auditors have in relation to their and their clients' conduct. It further introduces values, attitudes and deciding principles for auditors when performing an engagement of the sort, as well as the roles and responsibilities each party has. Ultimately, you will determine how to prepare audit programs and identify key facets for assessing the ethical environment in any organization. Course Type: Video. Worth 3 Technical CPE Credits (CPA/NASBA).
Credits
3 CPE Credits
Learning Objectives
- Describe the ethical requirements internal auditors have regarding their conduct and that of clients
- Articulate the role of values, attitudes and guiding principles in the decision making process
- Discuss roles and responsibilities of key constituencies within organizations and their role in promoting ethical conduct
- Correlate unethical rationalization and conduct to fraudulent behavior
- Demonstrate the role of ethics training in organizational protection
- Understand how to prepare audit programs and identify key procedures to assess an organization's ethical environment
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Field of Study: Regulatory Ethics - Prerequisites & Advanced Preparation: None - CPE Credit Type: Technical - Delivery Method: QAS Self Study - For more information regarding administrative policies such as complaint and refund, please contact our Customer Success team at support@vtrpro.com or visit our Help webpage.
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CPA: VTR 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: NASBAregistry.org. This program is valid for 3 CPEs.