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Internal audit is a dynamic profession that provides independent assurance that an organisation's risk management, governance and internal control processes are operating effectively Essentially, Internal Auditors help organisations to succeed.

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Independence and Objectivity


Independence and Objectivity

Maintaining independence and objectivity are important concepts to the professional practice of internal auditing. In fact, independence and objectivity is one of the three pillars of effective internal audit services. This course describes the importance of organisational independence, how to identify the elements that affect organisational independence, and how to recognize impairments to organisational independence. Additionally, this course helps learners understand the importance of individual objectivity, and supports them in identifying factors that may impair - or appear to impair - individual objectivity, as well as how to detect and manage any real or perceived impairments. Finally, the course explains how to assess and maintain individual objectivity as an internal auditor, and how to analyse policies that promote objectivity.

Duration: 1 hr
CPE Hours: 1.0

Please note this training course is provided by IIA Global and is an online learning course valid for 30 days from purchase. All charges associated with this course are quoted in US dollars.

To learn more or purchase this course, click here.

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