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Date : 24 April 2024

Timing : 9:00 - 16:00 (30 min lunch break)

Language : English

CPE Points : 7

Deadline to register : 15 April 2024

Instructor : John Chesshire

Online Training


Auditing Culture and Business Ethics

Increasingly both organisational culture and business ethics are being highlighted by regulators, independent commissions, legal bodies, media and other commentators as key reasons for management failure, poor decision making, fraud and unacceptable individual behaviour. But how can boards, leaders and audit committees be confident that their organisation is living up to its cultural values and ethical commitments? How are they managing the associated cultural and ethical risks to reduce reputational, people, legal, financial, and other critical impacts?


This course will equip you with an overview of the cultural and ethical challenges facing organisations today, and give you the confidence to include these interesting, but challenging, subjects on your internal audit team’s annual plan. This course will help you develop a practical framework for approaching the assurance of cultural and ethical performance and enable you to deliver insight and value in your work.


Who should attend?

Heads of audit, internal audit managers, senior internal auditors and internal auditors involved in planning and providing assurance on culture and ethics, or those wanting to find out more about internal audit developments in these emerging areas. It is particularly relevant for those wanting to add greater value and deliver enhanced insight through successful internal audit engagements.


Course Programme

This course will take you through the following learning steps:

  • A targeted overview of culture, including theory, models and current issues
  • Why organisational culture is so topical
  • Developing a practical framework for approaching an audit of culture
  • Auditing culture – good practices and addressing the pitfalls
  • What are business ethics? Theory, models and current issues
  • Auditing ethics – good practices and addressing the pitfalls


The course includes facilitator input, topical examples, short practical discussions and a number of task-based exercises to reinforce the methods you have learned and build upon existing knowledge.


CPE competency areas covered

  • Professionalism (Ethical Behavior)
  • Performance (Organisational Governance)
  • Performance (Engagement Planning)


John Chesshire, CFIIA, QIAL, CRMA, CIA, CISA, has over 24 years' experience working in the internal audit, risk management, business improvement and governance fields. John is a Fellow of the Chartered Institute in the UK, an Independent Internal Audit Committee Chair, and was Chief Assurance Officer for the States of Guernsey until the start of 2021. He has delivered many well-received courses to IIA Luxembourg in the past, as well as to many other European Institutes of Internal Auditors.

His other recent clients include FTSE listed companies, multinationals, central and local government, law enforcement, charities, professional services companies, and international organisations such as NATO, the OECD, and UN Agencies. He is a principal examiner for the Institute of Risk Management and has been a visiting lecturer in the Governance and Assurance Hub at Birmingham City University.

He loves internal audit, is a great friend of IIA Luxembourg and particularly enjoys working in new and emerging areas of assurance interest.




















Auditing Culture and Business Ethics

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