Ethics and Culture

Member Resources - Ethics and Culture 

We have a number of reference documents, videos and presentations available to our members on the topic of ethics and culture. Training sessions are available to members and non-members and are listed below and on our Events page. 



Member-Exclusive Resources

This page contains member-exclusive resources designed to support your professional practice. Please log in via the top right-hand corner to access the full content.

Events

Reference Documents

Presentations

Videos

Events

Ethics in Action: Navigating Integrity in Internal Auditing  

Ethics in Action is a three-part professional development series designed for internal auditors, risk professionals, and governance leaders who face ethical challenges in the dynamic environment of today’s public and private sectors. This series, led by respected Chief Audit Executive Freddy Beck PFIIA CCSA CIA, offers practical insights, frameworks, and tools to uphold ethical standards while managing organisational expectations, regulatory demands, and emerging technologies. 

Who Should Attend? 
 
  • Internal Auditors 
  • Risk and Compliance Officers 
  • Audit Managers and Executives 
  • Governance Professionals 
  • Anyone involved in ethical decision-making or assurance functions 

CPE Points: 1 point for each part 

Hosted By

Freddy Beck PFIIA CCSA CIA | Chief Audit Executive | Ipswich City Council 

Freddy Beck is a career internal auditor and accountant for more than 40 years and has been involved in establishing and managing a number of internal audit functions. He received a letter from the Crime and Corruption Commission Queensland for his contribution in combatting crime and was also awarded the Bob MacDonald award by the IIA-Australia for outstanding service to Internal Auditing. 

 

Freddy wrote the IIA-Australia White Paper on Integrated Risk-Based Internal Auditing. He has presented at various local, national, and international conferences on internal auditing and investigations. He is a Professional Fellow of the Institute of Internal Auditors (IIA) Australia and a Platinum member of ISACA. He has conducted a number of External Quality Assessments of internal audit functions on behalf of the IIA-Australia. 




Part I: The calm before the storm  

Explore the ethical tensions that arise when internal auditors are caught between integrity and influence. 

Recording available On-Demand in our Learning System 

Learning Outcomes: 

By the end of this session, participants will be able to: 

  • Insights on ethical challenges faced by internal auditors 

  • Strategies for managing competing expectations from management and stakeholders 

  • Navigating situations where audit findings may conflict with organisational goals 

  • Techniques for communicating and justifying ethical stances in difficult situations 

  • Applying a framework to “make a call” on an ethical dilemma 

 Register

Part II: Beneath the surface - Let us dig deeper 

Date: 19 September 2025  

A deeper dive into the intent behind standards, responsible AI use, and managing conflicts during the audit process. 

Learning Outcomes: 

By the end of this session, participants will be able to: 

  • Examine the intent behind new internal auditing standards and interpret them beyond literal compliance 

  • Distinguish between tactic, intent, and outcome in the application of audit practices 

  • Identify ethical concerns related to misinformation and the responsible use of AI within internal auditing 

  • Apply effective techniques for conducting interviews to elicit accurate and reliable information 

  • Recognise and appropriately manage conflicts of interest in complex audit environments 

  • Understand the critical role of detailed business requirements in ensuring audit effectiveness and risk mitigation 

 Register

Part III: Back to basics

Date: 5 December 2025

Learning Outcomes: 

By the end of this session, participants will be able to:

  • Reinforce the foundational ethical principles of honesty, legality, and fairness in internal audit practices
  • Maintain appropriate independence and objectivity while conducting audits
  • Assess and uphold competency standards required for high-quality audit delivery
  • Strengthen interpersonal interactions and communication within audit engagements
  • Protect confidentiality and appropriately manage the use of sensitive information
  • Apply quality assurance principles to support accurate and credible audit opinions
  • Form and deliver well-supported audit conclusions and recommendations with professional confidence
  • Forming and providing opinions

Register

Reference Documents

These are members only resources, please login to access. 

Factsheet - Ethics and Professionalism in Internal Audit

IIA-Australia

Factsheet - Corporate Integrity Program

IIA-Australia

Factsheet - Ethics

IIA-Australia

Factsheet - Conflicts of Interest

IIA-Australia

Factsheet - Employer of Choice

IIA-Australia

Factsheet - Continuing Professional Development

IIA-Australia

White Paper - Controlling Potential Conflict of Interest

IIA-Australia

White Paper - Introducing a Charter of Rights for Employees Being Investigated

IIA-Australia

White Paper - Auditing Transparency

IIA-Australia

White Paper - Conflicts of Interest in the Award of Contracts

IIA-Australia

White Paper - Conflicts of Interest: A Framework

IIA-Australia

White Paper - Conflict of Interest Definitions

IIA-Australia

White Paper - Conflicts of Interest Validation

IIA-Australia

20 Critical Questions - What Directors Should Ask About Ethics and Fraud Control

IIA-Australia

Global Practice Guide: Auditing Culture, 2nd Edition

IIA Global

Managing Culture: A Good Practice Guide

The Ethics Centre, Institute for Internal Auditors – Australia,  Chartered Accountants Australia New Zealand

20 Critical Questions - What Directors Should Ask About Corporate Culture

IIA-Australia

Presentations

These are members only resources, please login to access. 

Videos

These are members only resources, please login to access. 

Webinar Recording: Ethics Workshop: A Deep Dive into the 2024 GIAS: Ethics & Professionalism

 Tania Stegemann and Sally-Anne Pitt

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