Description:
Are you faced with tough decisions about how to handle sensitive situations in your mission to uncover fraud, waste and abuse? Explore the ethical hazards and dilemmas facing auditors and review methods of analyzing and resolving them in this participative workshop. Come away with a skill set for dealing with the common, right vs. wrong hazards (temptations) and the more difficult right vs. right conflicts or dilemmas that auditors face. Also, learn ways to mitigate the risks, fortify the courage associated with carrying out ethical decisions, and review how to integrate effective ethics control systems into an organization. This course is part of the Certified Government Auditor (CGA) program, Level 3.
Duration:
1 day
Level:
Advanced
Who Should Attend?
All auditors and decision-makers, such as follow-up officers and action officials.
Credits:
0.6 CEU's, 8 CPE'sLearning Outcomes:
- Anticipate and recognize ethical dilemmas as well as distinguish right vs. wrong temptations from the right vs. right ethical hazards and dilemmas that auditors face in their work
- Select, describe, and use the appropriate ethical decision-making process from a survey of widely accepted models
- Describe the causes of unethical behavior and methods of discouraging that behavior
- Mitigate the internal and external inhibitors to carrying out decisions when there are potential risks involved
- Help establish an ethics control system in organization
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Other Recommended Courses:
- Leadership, Motivation and Accountability for High Performance Audit Organizations (AUDT9010)
- Emotionally Intelligent Auditor: The Power of Influence and Situational Awareness (AUDT8911)
- Skills for Leading and Managing Audit Projects (AUDT9109)
- Managing the Audit Engagement (AUDT9102)
- Effective Audit Supervision (AUDT9002)
Module 1: Introduction to Concepts
Module 2: Moral Values and the Causes of Unethical Behavior
Module 3: Critical Hazards that Auditors Face
Module 4: Analyzing and Framing Personal Examples
Module 5: Dilemma Resolution Using Traditional, Ethical Decision-Making Theories and Principles
Module 6: Methods to Mitigate Factors that Inhibit Carrying Out Ethical Decisions when Risks are Involved
Module 7: Post-Assessment and Summary