Even in Middle-earth, Ethics Isn't Always Black and White

What can hobbits, wizards, and the struggle for the One Ring teach us about ethics?

Quite a lot, actually.

Why did Bilbo and Frodo repeatedly show mercy to Gollum, even when he posed a danger to others? Was Boromir wrong to want to use the Ring to save his people? And when does doing what you believe is right lead to unintended consequences?

That's where ethics gets interesting.

In Ethics for Internal Auditors: Lord of the Rings Edition, we move beyond simply reviewing professional standards and explore difficult ethical decisions through the characters and stories of The Hobbit and The Lord of the Rings.

Through familiar stories, competing ethical philosophies, and thought-provoking dilemmas, you'll learn to examine ethical challenges from different perspectives and make better-informed decisions.

Because knowing the rules and making ethical decisions aren't always the same thing—even in Middle-earth.


What You'll Explore

Ethics, Morals, and Rules

Discover why ethics isn't always about choosing between right and wrong—and why following the rules doesn't automatically resolve every ethical dilemma.

Ethics & Professionalism for Internal Auditors

Review the five principles of Domain II of The IIA's Global Internal Audit Standards: Integrity, Objectivity, Competency, Due Professional Care, and Confidentiality.

Different Ways of Deciding What's Right

Explore ethical philosophies including consequentialism, deontology, virtue ethics, the Golden Rule, and hedonism. See how different approaches can lead to very different conclusions.

When Right Conflicts With Right

Examine four classic ethical dilemmas: Truth vs. Loyalty, Individual vs. Community, Short-Term vs. Long-Term, and Justice vs. Mercy.

Ethical Dilemmas from Middle-earth

Explore the choices of Gollum, Frodo, Bilbo, Boromir, and other characters as they wrestle with mercy, loyalty, power, sacrifice, and the greater good. Discover how these same ethical challenges apply to internal auditors.

Making Better Ethical Decisions

Learn practical approaches for considering your intentions, evaluating consequences, recognizing competing values, challenging assumptions, and making decisions you can stand behind.


What You'll Be Able to Do

After completing this course, you'll be able to:

  • Explain the five ethics and professionalism principles in the Global Internal Audit Standards.
  • Distinguish between ethics, morals, rules, and professional codes.
  • Compare major ethical philosophies and how they influence decision-making.
  • Recognize competing values in right-versus-right ethical dilemmas.
  • Evaluate ethical situations from multiple perspectives.
  • Apply practical decision-making tools to challenging internal audit situations.


Who Should Take This Course?

This course is designed for internal auditors, audit managers, Chief Audit Executives, and other governance, risk, and compliance professionals who want to strengthen their ethical judgment while earning ethics CPE.

It's especially useful for professionals who enjoy The Lord of the Rings and want something more engaging than another presentation that simply walks through the Standards.

You don't need to be an expert on Middle-earth to benefit from the course.


Ethics Training That Makes You Think

You won't spend this course listening to someone read the Standards.

Instead, you'll be challenged to consider what you would do when the answer isn't obvious—and why other reasonable people might reach a different conclusion.

You have to take ethics CPE. You don't have to be bored doing it.


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Your instructor

Jason Mefford is an internal audit, risk, and compliance leader who has served as Chief Audit Executive, Chief Risk Officer, Chief Ethics and Compliance Officer, Chief Information Security Officer, and board member. He has trained and advised organizations around the world and is recognized as a GRC thought leader, with honors from Yale University, Corporate Secretary Magazine, the National Association of Experts, Writers & Speakers, and OCEG.

In Ethics for Internal Auditors: Beyond the Rules, I bring real-world experience to the gray areas where policies end and professional judgment begins. I’m passionate about turning ethics into daily practice—helping auditors build courage, influence, and communication skills to foster trust and healthy culture. My teaching makes complex issues practical and simple so you leave with tools you can use immediately, not just more rules to memorize.