Auditor Independence: Challenges and Opportunities

Field: Auditing | Delivery Method: Self Study | CPE Hours: 1.0

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Independence and objectivity are important, but often overlooked, terms that are paramount to effective internal auditing. Without the freedom of independence and the vigilance of objectivity the internal auditor may become irrelevant to organizational stakeholders seeking assurance over management operations.

The IIA globally defines Independence as “the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner.” The IIA’s Code of Ethics and Standards further provide guidance on these important and timely topics.

Learning objectives:

  • Learning the difference and distinction between independence and objectivity
  • Understanding how international standards and guidance applies to the organization, the Chief Audit Executive (CAE,) and the individual Internal Auditor
  • Engaging in interactive real world inspired discussions about scenarios that either impair or promote independence and objectivity

Areas covered in this webinar:

  • Guidance on Independence and Objectivity
  • Factors affecting Independence
  • Factors threatening Objectivity
  • Managing threats to Objectivity
  • Frameworks for evaluating Independence and Objectivity

Who will benefit:

  • Audit, Risk, Compliance, Ethics, Governance, and Legal Professionals
  • Board members and management who interact with internal auditors

This is a previously recorded 60 minute AuditNet® webinar with Jim Kaplan and Michael Brozzetti

Field: Auditing
CPE: 1
Delivery Method: Self-Study
Format: Video

Your Instructor

Jim Kaplan
Jim Kaplan

AuditNet® is the Global Resource for Auditors, and serves the global audit community as the primary communications resource with an online digital network where auditors share resources, tools, and experiences including audit work programs and other audit documentation.

As the first online portal for the global audit community, AuditNet® has been at the forefront of audit websites dedicated to promoting the use of technology.

Jim Kaplan, the founder of AuditNet®, became a Certified Internal Auditor in 1984. He has continuously promoted and encouraged the use of technology and the Internet for audit productivity.

As an active member of the IIA, he has held many positions at the local and International level. He is a founding member of the Northern Virginia Chapter and served as Chapter President in 1989. He retired from his government audit director position in 2005. He is the founder and President of AuditNet®, the global resource for auditors, and has been identified as an Internet for Auditors pioneer. Jim's contributions to the profession were recognized by the IIA (2007 Bradford Cadmus award) and the Association of Local Government Auditors (Lifetime Achievement Award). In addition to the IIA, he is a member of the Association of Local Government Auditors and the Association of Certified Fraud Examiners.

Course Curriculum

  Video Lecture
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