Tag: Ethics

Conducting an ethics investigation

How to Conduct an Ethics Investigation from Beginning to End

Ethics investigations can be challenging for just about any organization. If done right, an ethics investigation can help you identify wrongdoing and unethical behavior and put a stop to it before your organization pays the price for not maintaining a conducive and compliant work environment. A poorly executed ethics investigation, Read More

An Open Letter to the IIA Regarding the Draft Standards Update

GUEST BLOG Editor’s Note: The views expressed here are the opinions of the author. In March, the Institute of Internal Auditors released a draft version of an overhaul of its professional practice standards and framework that intend to guide the behavior and actions of internal auditors as they carry out Read More

internal audit standards

IIA Gives Sneak Peek at Overhaul to Its Professional Standards

In a “special issue” of its Global Perspectives and Insights newsletter the Institute of Internal Auditors provided an early view of the changes it is considering to its professional practice standards, which govern how it expects its members to act as they conduct their work as internal auditors. In 2020, Read More

Coding a videogame

Activision Hires Audit Team to Investigate ‘Frat Boy’ Culture

Activision Blizzard, one of America’s largest video game developers, has received widespread criticism from several employees and a lawsuit in California for what some call a “frat boy” workplace culture. Now its CEO is promising a full review and series of initiatives to address the problems. Employees at the video Read More

William Duhnke, former chair of the PCAOB

Toxic Culture at PCAOB Leads to Investigation of Former Chair

The Securities and Exchange Commission is reportedly investigating former Public Company Accounting Oversight Board chairman, William Duhnke, over his handling of internal complaints. Whistleblowers have alleged that Duhnke created “a sense of fear” and intimidation within the agency, according to reports. The former chairman also came under fire during his Read More

diversity and inclusion audits

Is It Time to Conduct a Diversity and Inclusion Audit?

Along with the COVID-19 pandemic, 2020 and 2021 will be remembered as years when issues centered on racial justice captured the nation’s attention. The outrage stemming from the deaths of George Floyd, Ahmaud Arbery, Breonna Taylor, and others has sparked a reexamination of race issues and discrimination that many consider Read More

IIA logo

IIA to Explore Changes to Professional Standards

The Institute of Internal Auditors is considering revisions to its International Professional Practice Framework (IPPF), which acts as a set of practice and conduct standards for the internal audit profession. As part of an ongoing process, and to continue to meet the demands of internal audit professionals and the expectations Read More

Whistleblower hotlines

Internal Audit’s Role in Assuring Whistleblower Hotlines Are Effective

When it comes to preventing or detecting fraud, whistleblower hotlines remain among the best protection money can buy. They can also be an important tool for internal auditors to assess fraud risk and provide information that can increase the quality of audits and should be assessed on a regular basis. Read More

Diversity and Inclusion

IIA Issues Guidance for Social Equity and CSR Approaches

The Institute of Internal Auditors (IIA) is offering a new Global Knowledge Brief to help internal auditors understand how to approach assessments of social equity and corporate social responsibility within their organizations’ strategies and cultures. “At an increasingly rapid rate, social equity and justice movements garner global attention and power,” Read More