Ethical Dilemmas in Issue Writing
Field: Behavioral Ethics | Delivery Method: Self Study | CPE Hours: 1.0
Description
Internal auditors are supposed to remain independent from the organization in which they work. We usually do this by establishing reporting lines directly to an audit committee, but the reality is that we still work in this organization. We still must ride the elevator with coworkers in other departments, and we still get paid for working at our jobs. Because of the unique position we are in, we often face an ethical dilemma at the end of every audit. Management wants to issue a “clean” report, while auditors need to report unbiased facts that highlight risks to the organization. In the end, we must decide if we will keep our reports intact or bend to pressure from management to sanitize the language before it gets to senior leadership.
After completing this course, you will be able to:
- Write issues according to the standards that avoid ethical confrontation
- Utilize lessons from real world examples and ethical dilemmas
- Apply strategies to address ethical challenges from management
CPE Hours: 1.0
Field of Study: Behavioral Ethics
Prerequisites: Basic knowledge of internal audit report writing.
Who Should Attend: This session is designed for all internal auditors.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Self Study
Format: Video
Your Instructor
Toby DeRoche is a bestselling business writer, highly credentialed governance professional, and entrepreneur. Toby has combined his background in English Literature, an MBA, and over 20 years of business experience by authoring more than 250 business thought leadership blogs for industry leaders across the U.S., Canada, and Europe, several of which have been featured in Forbes Business. He has also written 16 whitepapers and four books, including Agile Audit: Transformation and Beyond, Only Audit What Matters (an Amazon bestseller), Modernize Your Audit Department, and Not Yet: A Warming Tale About My Neighborhood, and he contributed two chapters to the 28th edition of ISACA's CISA Review Manual as an IT control subject matter expert.
Certifications:
- Certified Internal Auditor (CIA)
- Certified Information Systems Auditor (CISA)
- Certified in Cybersecurity (CC)
- Certified Agile Auditor Professional (cAAP)
- Certified Agile Auditor Professional - Scrum Master (cAAP-SM)
- Certified Fraud Examiner (CFE)
- Certified in Risk Management Assurance (CRMA)
- Certified in Control Self-Assessment (CCSA)
In 2019, he founded Insight CPE, a company focused on continuing education for audit, risk, and fraud professionals. Through this platform, he has delivered over 130 custom training programs and presentations, including the CyberControl System and the Certified Agile Audit Professional.
Today, Toby continues to write, consult, and coach, primarily working with organizations to enhance their governance and cybersecurity practices, combining strategic insight with practical solutions. Outside of work, Toby enjoys spending time with his wife and son, whether enjoying the outdoors or watching movies together.