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Professional ethics for internal auditors

The course addresses the 2017 IPPF Standards. The IPPF is in transition, with the 2024 Global Internal Audit Standards becoming effective from 9 January 2025.

Retiring 30 August 2024. Those registering up to that day will have access for 90 days.

The International Professional Practices Framework is fundamental to your role as an internal auditor. This course gives you a grounding in the framework.

Ethics, ethical dilemmas and ethical challenges have been much discussed over the last decade, in business circles, the public sector and in charities too, as well as in the internal audit profession.

An ethical focus in all we do as internal auditors - and regular reminders of this - is important for us all, given how central this subject is to us, our role, our profession and, ultimately, our organisations.

Who should do the course?

Newly qualified internal auditors and those internal auditors who need a refresher on ethics in internal audit work.

What will I learn?

After completing this course, you will be able to:

  • discuss why ethics is critical to your role as a professional internal auditor,
  • describe the principles and rules of conduct of the IIA Code of Ethics,
  • explain why you need to apply the Code of Ethics in your day-to-day work as an internal auditor,
  • describe the wider components of the IPPF, and their application in performing engagements ethically, and
  • suggest the actions you will take in a range of common situations.

What will I do?

The course comprises two modules. The first provides an explanation of the ethical dimensions of the IPPF. The second module sets outs out a range of common ethical dilemmas, which you will need to respond to.

After you have completed these two components, you will be able to download your certificate of completion, as well as summary sheets for the course.

You have 90 days to complete the course; however, it shouldn’t take you more than an hour to complete.

Technical requirements

The course is online so you will need access to an internet-enabled device. The material is responsive and will display well on most devices. The material is written. There are graphics, and we have provided alternative text where graphics are instructional.

Important information

Access to our course content will be made available for 90 days from the date of purchase. After successfully completing a course, you’ll be able to download the relevant course summary to keep and refer to in the future. You will also receive a CPE certificate for your records.

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  • Click on the blue button that says ‘Access the study system here’ to access your personalised study system dashboard where you will see the course(s) you have purchased.
  • If it is your first time using the study system, you will need to enter your email address on your profile page to activate access.

CPE competency areas covered

  • Professionalism (ethical behaviour)

1 CPE point

Contact Us


Non member £31.00 ex. VAT
Member £25.00 ex. VAT

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