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: BasicDelivery Method: Self Study
Toby DeRoche is a Certified Internal Auditor (CIA) who holds an MBA with an Internal Audit specialization from Louisiana State University. He is also certified in Control Self-Assessment (CCSA), Risk Management Assurance (CRMA), Internal Control (CICA), Fraud Examination (CFE), and he is a SAFe 5 Agilist (SA).
His professional background includes identification and documentation of weaknesses that result in heightened business risk, while recommending solutions to such situations. Toby began his career in internal audit with Macy's Inc. He then worked as an implementation and training consultant for Wolters Kluwer. As a Solution Consulting Manager at Wolters Kluwer, Toby works with organizations that are looking for software solutions to their audit, risk and compliance needs. Throughout his career, Toby has assisted numerous internal audit departments create, perform, and supervise financial, operational, and compliance audits to evaluate control frameworks, financial systems and operating procedures.
Toby is also an experienced author and presenter, having delivered over 50 continuing education presentations to audit, risk, and fraud professionals.