For Certified Internal Auditors (CIAs), technical skills and auditing prowess are essential but professionalism is what separates the experts from the rest. In a time of heightened regulation and demand for openness within business, ethically behaviour by internal auditors is not just expected, but is an integral part of the credibility and effectiveness of the internal audit profession.

Ethics continuing professional education (CPE) – enforces a discipline of how to uphold ethical standards, which include newer standards for real world issues as opposed to relying on members’ individual character for a solution.

The Importance of Ethics CPE for CIAs

Internal auditors sit in an unusual position within companies: reviewing operations, spotting risk and offering independent assurance. But with great power, there must also be enshrined ethical checks.

For CIAs, ethics CPE plays 5 important roles:

Reiterates the integrity, objectivity, confidentiality, competence and other professional standards.

Aids CIAs in addressing complex, real-life ethical issues

Meets the requirements of The IIA’s Code of Ethics and the International Standards for the Professional Practice of Internal Auditing (Standards and IPPF)

Protects both the auditor and company from legal or reputation risk

In summary, ethical education protects the public trust in the internal audit process.

Ethics Continuing Professional Education (CPE) for CIAs

Among the sets of cpe requirements in place, the Institute of Internal Auditors (iia) requires certified individuals, such as cia's, to gain a certain number of hours each year to uphold their certification. This includes:

2 total hours per year of CPE in ethics, on the standards of professional conduct to be followed by licensees. Such CPE may be classroom CPE or self-study. Such CPE may address the following:

Requirements of Total CPE hours will differ depending on the designation you hold, but CPEs in Ethics are one of the minimum requirements for the good standing.

Most CIAs meet this requirement through facilitated online courses, classroom events or webinars addressing ethics and professional conduct.

Content of Ethics CPE for CIAs

An Ethics CPE CIAs course worth taking would usually have the following content:

The IIA Code of Ethics Explained

Pragmatic steps for ethical decision-making

managing conflicts of interest and retaining independence

Fixing the dilemmas of whistleblowing and fraud

Updates on international standards and best practices

This awareness enables CIAs to act ethically and balance the interests of organizations and those of stakeholders.

How Continuing Education in Ethics Can Do Wonders for the Internal Audit Profession

In addition to meeting requirements, Ethics CPE has lasting impact for CIAs and their organizations:

Increases the individual's own credibility and reputation as a market professional

Enhances organizational culture and ethical choices/values

They help reduce risk through access to transparent practices.

Enhances public confidence in the audit profession

Trains auditors to address external events and evolving techniques, from fraud to emerging analytics.

Ethical internal auditors are able to add value to the organizations they serve.

Final Thoughts

For internal auditors in today’s ever-changing business environment, a lack of soft skills in addition to technical skills should be avoided. Business ethics and professional integrity are crucial to safeguarding value and public confidence.

An ethics CPE for CIAs is more than a requirement – it establishes a code of integrity which supports the individual as well as the internal audit profession. Through investments in continuous ethics education, CIAs display leadership, responsibility, and a conviction to doing what is right.