Ethics and the Internal Auditor Course South Africa

Ethics training for internal auditors has never been more critical. South Africa has a well-documented ethics problem — and internal auditors are on the front line. As ethical challenges increase across both private and public sectors, how auditors handle these challenges determines their own value and their organisation’s value.

This ethics and the internal auditor course South Africa contains videos, case studies, and practical exercises that promote discussion of potential ethical dilemmas auditors may encounter — and how to audit the ethical climate of an organisation. Structured across 4 modules, this ethics and the internal auditor course South Africa moves progressively from global, to country, to organisational, to personal ethical considerations.

Who Should Attend?

Level 1 — Entry or introductory level for those requiring a fundamental understanding of the subject.

Level 2 — Internal auditors who are already practicing internal audit and have a basic understanding of the subject.

Level 3 — Supervisory/competent/senior internal auditors: those who already have a sound, practical grasp of the fundamentals of internal auditing and manage staff.

Please review the content and course levels before booking to ensure you are attending the right course.

Course Content

Module 1 — Ethical Decision-Making

• What the new 2025 Global Internal Audit Standards (GIAS) say as they relate to ethics and internal auditors
• What is ethics?
• Ethics & moral reasoning
• Why people obey or break laws and rules
• Can ethics be legislated?
• Do we need ethics training?
• Can ethics be taught?
• What defines an ethical hero?

Module 2 — King V on Ethics & Fraud

• The relationship between fraud and ethics
• Key differences between King IV & King V™
• King V™ corporate governance principles relating to fraud & ethics unpacked and compared to current global best practice
• Practical application of key King V™ principles relating to fraud & ethics for private and public sectors
• King V™ disclosure
• Aftermath of private & public sector case studies

Module 3 — Evaluating Your Ethical Environment

• The ethics of AI
• How auditors can measure the 8 critical elements of an ethics governance programme
• Reporting results to management — choosing a maturity model
• The DPSA Guide to Managing Ethics in the Public Sector
• Benchmarking your code of ethics and conduct

Module 4 — Critical Life Skills for Internal Auditors

• Critical thinking
• Ethical dilemma models
• How to give voice to your values — 7 pillars
• Persuasion skills — 7 key principles
• Communication — using art for observation, analysis and communication

Details

Contact:

Leadership Academy
Project Coordinator: CPD and Events
neo@governanceacademy.co.za | 011 609 1761 Ext 411