Ethics in Audit

Estimated Time: 3 hours


Earn 3 Points for Completing

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This ACI Learning course looks closely at the ethical factors involved in conducting an audit, delving into the requirements internal auditors have in relation to their own conduct as well as that of clients. It introduces values, attitudes and deciding principles for auditors when performing an engagement, as well as the roles and responsibilities each party keeps. Course Type: Video. Worth 3 PDCs (SHRM) and 3 CEUs (HRCI Ethics Credit).


3 PDCs
3 CEUs
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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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SHRM: VTR is recognized by SHRM to offer SHRM-CP or SHRM-SCP professional development credits (PDCs). This program is valid for 3 PDCs. For more information about certification or recertification, please visit

HRCI: VTR is a recognized provider of recertification credits. HR Certification Institute® preapproved this program for 3 credits toward aPHR™, PHR™, PHRca™, SPHR™, GPHR™, PHRi™, and SPHRi™ recertification.