Ethics for Government Auditors
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
This course offers a comprehensive examination of the ethical principles and standards critical to the practice of auditing within the public sector. Designed for current and aspiring government auditors, the course focuses on the unique ethical challenges faced in government auditing, including issues of independence, objectivity, and accountability.
Attendees will explore the ethical guidelines outlined by organizations such as the Government Accountability Office (GAO) and the Institute of Internal Auditors (IIA), as well as the legal and regulatory frameworks that guide ethical auditing practices in the public sector. The course emphasizes the importance of ethical decision-making, the role of auditors in upholding public trust, and the impact of ethical misconduct on government transparency and efficiency.
Publication Date: October 2024
Designed For
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.
Topics Covered
- Ethics - Basics
- Professional Ethics
- Applying Ethics on the Job
- Ethical Decision Making Model
Learning Objectives
- Identify the basic theories of ethical behavior
- Identify the ethical standards and principles specific to government auditing
- Recognize how to analyze and resolve ethical dilemmas encountered in the audit process
- Identify how to apply ethical frameworks to ensure objectivity, independence, and compliance with auditing standards
- Recognize the critical role of ethics in maintaining public trust and the integrity of government audits
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
