Ethics for Government Auditors
Date: Tuesday, October 13, 2026
Instructor: Robert K Minniti
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
This online course provides government auditors with a comprehensive and practical understanding of the ethical principles, standards, and responsibilities required in public‑sector auditing. Government auditors face unique challenges—including heightened scrutiny, strict independence requirements, and a duty to safeguard public resources—that demand unwavering ethical conduct.
In this course, participants will explore ethical frameworks that guide government auditing, including GAO’s Yellow Book standards, professional ethics requirements, and regulatory obligations. The session covers how to recognize ethical dilemmas, apply structured decision‑making models, uphold independence and objectivity, and understand the consequences of ethical misconduct. Real‑world examples illustrate how ethical lapses impact transparency, accountability, and public trust.
Who Should Attend
This course would be appropriate for CPAs, CFEs, CFFs, MAFFs, CIAs, CMAs, CFOs, CEOs, internal auditors, external auditors, government accountants and others interested in exploring ethics. This course is designed for professionals involved in government auditing, oversight, or public‑sector financial accountability.
Topics Covered
- Fundamentals of ethics and professional conduct for government auditors
- GAO Yellow Book ethical requirements and professional standards
- Ethical theories and frameworks applied to government auditing
- Applying ethics on the job: independence, objectivity, and conflicts of interest
- Ethical decision‑making models for public‑sector auditors
- Recognizing and addressing ethical dilemmas in audit scenarios
Learning Objectives
- Identify foundational theories of ethical behavior and their relevance to government auditing
- Explain ethical standards, principles, and expectations specific to public‑sector auditors
- Analyze and resolve ethical dilemmas encountered during the audit process using structured frameworks
- Apply ethical requirements to ensure independence, objectivity, and compliance with auditing standards
- Recognize the role of ethics in maintaining public trust and the credibility of government audits
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
