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Assessing Corporate Culture and Ethics - OAM223WEB
Corporate culture plays a pivotal role in preventing fraud and limiting reputational damage. Also, the Standards state that internal auditors “must evaluate the design, implementation, and effectiveness of the organization’s ethics-related objectives, programs, and activities.” This webinar provides the key ethical considerations, models impacting this field, important technological implications, and a roadmap to conduct a review of an organization’s corporate culture and ethics infrastructure.
Who Should Attend
Internal and external auditors, financial auditors, audit management, information security, compliance and risk management professionals.
What You’ll Learn
You will learn key definitions and trends, models, IT considerations, how to assess and monitor corporate culture and ethics, and how to provide recommendations to the board and management.
1. Definitions and Trends:
- Defining corporate culture, ethics, values and their influence on employee conduct
- The practical implications of these concepts to auditors and the linkage to the system of internal controls
- Clarifying the challenges to auditors of reviewing soft topics
- Current trends, concerns and best practices
2. Important Models:
- COSO IC-IF
- COSO ERM
- FCPA and UK Bribery Act
- Federal sentencing guidelines
- The Organization for Economic Co-operation and Development (OECD)
- FINRA’s regulatory and examination priorities
- The Three Lines Model
3. IT and Cybersecurity Considerations:
- Ethics in a technologically-oriented world
- Key documents and practices to promote ethics in the workplace
- Mass automation and digital marketing
- Emerging IT/cybersecurity topics and concerns
4. Defining, Measuring and Reporting on Culture and Ethics:
- Planning and fieldwork considerations
- Communicating results
- Key documents and evidentiary matter
- Suggestions to address the potential political implications
5. Monitoring Activities:
- Cyclical and continuous monitoring
- Leveraging Key Risk Indicators (KRIs)
- Developing a tactical and strategic approach to continuous monitoring
Why You Should Attend
You should attend because assessing corporate culture and ethics is a requirement and we must have sufficient knowledge to perform these reviews effectively.
ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.