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Ethics for Certified Internal Auditors (CIA)

  • CIA
  • CPA (US)

Published: November, 2022

Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description


  • Ethics Basics
  • Characteristics of Fraud
  • Code of Ethics
  • Internal Audit Ethics
  • Legal Requirements
  • Foreign Corrupt Practices Act of 1977 (FCPA)

Course Description

The purpose of the Ethics course for Certified Internal Auditors is to promote an ethical culture in the profession of internal auditing.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. If ethical practices are adopted by the internal auditors it helps establish trust and thus provides the basis for reliance on their judgment.

The IIA Code of Ethics states the principles and expectations governing the behavior of individuals and organizations in the conduct of internal auditing. It describes the minimum requirements for conduct, and behavioral expectations rather than specific activities.

The Institute of Internal Auditors (IIA) is the international governing association dedicated to the profession of internal auditing. Headquartered in Altamonte Springs, Florida, the IIA is the acknowledged authority on internal auditing and prescribes the requirements for certification of the professional designation of Certified Internal Auditor (CIA). The Institute’s Board of Directors adopted the most recent version of the IIA’s Code of Ethics in February 2019.

Key topics included in the online CPE Ethics webinar for CIAs: 

  • What is ethics? 
  • What is ethics for Internal Auditors?
  • Which are the legal requirements of an internal audit for ethics?