The inability to fully leverage the potential of technology in areas such as cybersecurity or data governance due to a lack of expertise is seen as one of the key risk factors for internal auditors going forward.
In a latest report from cloud solutions provider AuditBoard, cybersecurity and data privacy were seen as especially relevant: When looking ahead to 2023, 54% of internal auditors said this was a "very high" risk area while a further 29% said it represented a "higher than average" risk. Only 17% of respondents felt it was either an average risk or less-than-average risk. When looking further to 2026, the perceived risk landscape changes little, as cybersecurity and data privacy were still seen as either a top risk or a higher-than-average risk by more than 70% of respondents.
Internal auditors do not expect these risks to dissipate — indeed, they are expecting that they will grow even stronger as the years go on. The risk presented by "advanced technologies" in particular are expected to grow from well above average in 2022 to "very high" risk by 2026. However when it comes specifically to cybersecurity and data privacy risk, while levels are expected to remain quite high through 2026, they are expected to reduce (very) slightly.
When it comes to the particular risks associated with technology, respondents said there was not enough expertise in leveraging technology for the internal audit process. At least part of this comes from concerns that there is not enough talent with the necessary skills.
"This should be a wake-up call for internal audit leaders: Investing in talent and technology is critical to bolstering internal audit efficacy and efficiency. Upskilling staff and vetting and implementing the right technology solutions for your audit function are no easy feats. But when executed properly, fine-tuning
these resources can substantially enhance internal audit's ability to perform its responsibilities and add value to the business," said the report.
Boards of directors, risk managers, and internal auditors need to work more closely to meet the sustainability challenges facing corporations. Otherwise, there is an increased risk of not meeting legal obligations and market expectations. This is according to a new joint paper from FERMA, ecoDa, and ECIIA.
‘ESG embedding: are you ready? a call for Boards, Risk Managers and Internal Auditors’ says that when it comes to ESG it is important to move from the ‘duty to report’ to the ‘duty to act’; and to achieve this risk managers, internal auditors, and board members must complement each other’s efforts as ‘each of their respective roles are uniquely impactful and invaluable for companies’ ability to build resilience, take advantage of opportunities from the green transition and effectively comply with sustainable standards through a holistic approach’.
The paper recommends the following to help bring these to accomplish the above:
Read the document (PDF).
Thanks to Google Docs you can create your text files, and other documents online without worrying that something might not be saved. It also lets you collaborate on your documents with colleagues easily in real-time. If for any reason, you'd like to obtain a Google Doc, this article is for you. Read our step-by-step guide about how to obtain a Google Doc on Windows or Mac computer.
The process is very easy if you’d like to obtain your document from Google Docs. Moreover, you can choose in which format you want to obtain your document: a pdf, .docx, .doc, .rtf, .odt, .txt, and more. To obtain your document from Google Doc, click on File > Download and select the format of your choice.
You can save your file as a PDF by clicking on File > Print if your file is large. Next to Destination, select Save as PDF. Finally, click Save, and you’ll have your document downloaded.
If you want to save an image from your Google Doc and don’t know how to do it, don’t worry. The process is rather simple:
If you want to save a Google Doc to your PC with the comments section, all you need to do is obtain the Google Doc file as a Word document:
Need more help with Google? Check out our Forum!
We, the members of the IEEE, in recognition of the importance of our technologies in affecting the quality of life throughout the world, and in accepting a personal obligation to our profession, its members and the communities we serve, do hereby commit ourselves to the highest ethical and professional conduct and agree:
I. To uphold the highest standards of integrity, responsible behavior, and ethical conduct in professional activities.
1. to hold paramount the safety, health, and welfare of the public, to strive to comply with ethical design and sustainable development practices, to protect the privacy of others, and to disclose promptly factors that might endanger the public or the environment;
2. to Improve the understanding by individuals and society of the capabilities and societal implications of conventional and emerging technologies, including intelligent systems;
3. to avoid real or perceived conflicts of interest whenever possible, and to disclose them to affected parties when they do exist;
4. to avoid unlawful conduct in professional activities, and to reject bribery in all its forms;
5. to seek, accept, and offer honest criticism of technical work, to acknowledge and correct errors, to be honest and realistic in stating claims or estimates based on available data, and to credit properly the contributions of others;
6. to maintain and Improve our technical competence and to undertake technological tasks for others only if qualified by training or experience, or after full disclosure of pertinent limitations;
II. To treat all persons fairly and with respect, to not engage in harassment or discrimination, and to avoid injuring others.
7. to treat all persons fairly and with respect, and to not engage in discrimination based on characteristics such as race, religion, gender, disability, age, national origin, sexual orientation, gender identity, or gender expression;
8. to not engage in harassment of any kind, including sexual harassment or bullying behavior;
9. to avoid injuring others, their property, reputation, or employment by false or malicious actions, rumors or any other verbal or physical abuses;
III. To strive to ensure this code is upheld by colleagues and co-workers.
10. to support colleagues and co-workers in following this code of ethics, to strive to ensure the code is upheld, and to not retaliate against individuals reporting a violation.
Adopted by the IEEE Board of Directors and incorporating revisions through June 2020.
Changes to the IEEE Code of Ethics will be made only after the following conditions are met:
A conduct process can be utilized to uphold community standards by holding students accountable. It can also provide campus and individual safety. Student growth and development is a major factor behind having a conduct process.
The first and most common misunderstanding for students is that a conduct hearing is like a criminal trial: You will be found guilty or not guilty, you will be punished, and it is nothing to be excited about. This couldn’t be farther from the truth. The underlying philosophy of student conduct should always be education, not punishment. Our two goals are to help the student develop and learn from the experience and to protect the campus.
This website will help you familiarize yourself with Dalhousie’s revised Code of Student Conduct (pdf - 1MB).
The primary purpose of the Code is to ensure that appropriate Student behaviour is well understood. This includes transparency and consistency in expectations for conduct and an educational and restorative approach to remedies.
The University takes responsibility to create and promote an environment that is characterized by understanding, respect, trust openness and fairness that is free of discrimination, harassment and violence. All members of the University community, including Students, are committed to upholding it.
To submit a complaint about non-academic misconduct to the Manager, Student Conduct, please click on the "Submit a Complaint" button below. If you have any questions about submitting a complaint, cannot submit a complaint through the online process, or have questions about any other information on this page, please contact the Student Conduct Office at sco@dal.ca.
(Note: Contacting the Student Conduct Office will help you understand the options available to you. It does not initiate a formal complaint.)
Confidentiality: Disclosures and Reports of non-academic misconduct will be kept confidential to the greatest extent possible, within the limitations described in section F4 of the Code of Student Conduct. Confidentiality is limited to those within the University community who need to know information to carry out their responsibilities under this Code. In all cases, the Manager, Student Conduct will share the least amount of information possible.
This Code applies to non-academic misconduct by a Student or group of Students that takes place:
a) on University property;
b) off University property, including online activities, in circumstances where:
c) in the context of an academic program, including conduct that occurs when a Student is participating in:
The university recognizes that unusual situations may arise that are not necessarily covered by the above Code, but still raise concern for the safety or well-being of Students or the University community or could be reasonable exceptions under a duty to accommodate. In such cases, the Vice-Provost Student Affairs reserves the right to use procedures outlined in this Code to ensure the safety, security and equity of Students and the University community as a whole.
Please review Dalhousie’s Code of Student Conduct (pdf - 1MB) for more information.
The Audit Committee Charter contains information related to the Committee, its charge, functions, composition and terms, meetings and includes procedures relative to activities with the external auditors.
The Awards Board Operations Manual contains information related to the Board, its charge, functions, composition and terms, meetings, individual position responsibilities, subcommittees, and council and activities, and specific provisions regarding establishment, naming, and funding of awards. Additionally includes the procedures for the appointment of representatives to external committees and agreements for joint awards.
The Diversity and Inclusion Committee Charter (PDF, 89 KB) contains additional information related to the Committee, its policies, and procedures.
The Election Oversight Committee Operations Manual (PDF, 151 KB) contains information related to the Committee, its charge, functions, composition, meetings, and activities.
The Employee Benefits and Compensation Committee Charter (PDF, 76 KB) contains information related to the Committee, its charge, functions, composition and qualifications (legal) for membership and terms, meetings and includes procedures for the presentation of various types of information relative to salaries.
The Ethics and Member Conduct Committee Operations Manual (PDF, 422 KB) contains information related to the Committee, its charge, mission and vision, functions, composition and membership and terms, meetings, and activities. Additionally includes specific procedures on the Award for Distinguished Ethical Practices and ethics awareness activities.
The European Public Policy Committee Charter (PDF, 252 KB) contains information related to the Committee, its charge, functions, membership, meetings, operations, budget, and Policy Working Groups.
The Executive Performance and Compensation Committee Charter (PDF 101 KB) contains information related to the Committee, its charge, functions, membership, and meetings.
The Fellow Committee Operations Manual (PDF, 315 KB) contains information related to the Committee, its charge, functions, composition, meetings, and activities. Additionally includes details relative to the eligibility of all individuals involved, procedures related to the activities, membership, and responsibilities of society evaluating committees. Also includes process and procedures related to evaluation and scoring of nominations, communications, forms, and timeline of all related activities.
The Global Public Policy Operations Manual (PDF, 655 KB) contains information related to the Committee, its charge, functions, composition, meetings, and activities.
The Governance Committee Charter contains information related to the Committee, its charge, functions, composition, meetings, and activities.
The History Committee Operations Manual (PDF, 95 KB) contains information related to the Committee, its vision, charge, and composition. The manual also provides information on the milestone program.
The Humanitarian Activities Committee Operations Manual (PDF, 169 KB) contains information related to the Committee, its charge, functions, composition and terms, meetings, and activities. Additionally, provides a guide for consistent application of practices and procedures.
The Industry Engagement Committee Charter (PDF, 169 KB) contains information related to the Committee, its charge, functions, membership, and meetings.
The Investment Committee Charter (DOC, 58 KB) contains information related to the Committee, its charge, functions, composition and terms, meetings, and activities. Access for IEEE members.
The New Initiatives Operations Manual (PDF, 184 KB) contains information related to the Committee, its charge, functions, composition and terms, meetings, and activities. Additionally defines the different types of initiatives, and the funding request procedures and approval processes.
The Nominations and Appointments Committee Operations Manual (PDF, 107 KB) contains information related to the Committee, its charge, functions, composition and terms, meetings, and activities. Additionally specific procedures related to communications and call for nominations, calendar and timeline of activities, and liaison assignments. Also includes reference information such as service history, nomination forms, and position descriptions.
The Organizational Unit Alignment Committee Charter (PDF, 238 KB) contains information related to the Committee, it charge, composition, meetings, and activities.
The Public Visibility Committee Charter (PDF, 23 KB) contains information related to the Committee, its charge, functions, composition, meetings, and activities.
The Strategy and Alignment Committee Charter (PDF, 150 KB) contains information related to the Committee, its charge, functions, composition, meetings, and activities.
The Tellers Committee Operations Manual (PDF, 115 KB) contains information related to the Committee, its charge, functions, composition and terms, meetings, and activities. Additionally includes specific procedures related to candidate responsibilities, election materials, timeline of activities, petition procedures, vendor responsibilities, and ballot count processing and validation.
The University of Manchester’s Code of Good Research Conduct sets out our commitment to research integrity and our expectations of those who conduct research in our name.
We expect the highest standards of research integrity from the researchers we support, irrespective of the sources of their funding, their area of research, their experience as researchers, whether they are lone scholars or members of a research team or where the research is to be conducted.
We’re committed to fostering the highest standards of research integrity within a pioneering research culture that values knowledge creation for its own sake, for the potential benefits it promises humankind and for the ways it enriches higher learning.
It is the responsibility of all researchers and staff supporting research to conduct their research in accordance with the ten Principles set out in our Code of Good Research Conduct and in compliance with relevant University policies.
Download the Code of Good Research Conduct (PDF, 234KB).
Researchers should be aware of the extreme seriousness of research misconduct. Staff and students of the University have an obligation to report suspected research misconduct in accordance with the University’s Code of Practice for Investigating Concerns about the Conduct of Research.
Internal auditors are employed by public and private companies, nonprofit organizations and government agencies at all levels. They operate as independent agents within an organization. They are tasked with providing objective evaluations of internal controls, risk management efforts and governance processes.
Many internal auditors look into virtually every corner of an organization, evaluating operational efficiency, the reliability of financial reporting, information security controls and compliance with legal and regulatory standards. Detecting, investigating and deterring all types of fraud within an organization is another key function of the internal auditor.
Most internal auditors have the authority to access and assess all areas of an organization. In a publicly traded company, internal auditors typically report to the audit committee of the company's board of directors, thereby maintaining independence from the company's management structure. This enables free and objective reporting of fraud and operational problems regardless of the parties involved, ensuring the issues are addressed and changes are implemented to Improve the company.
While many internal auditors begin in entry-level positions immediately after completing their bachelor's degrees, others obtain positions after gaining professional experience working in external audit firms or in accounting. With several years of experience, junior internal auditors can advance to more senior positions, handling complex audit assignments from the planning stages through to the final reporting stages.
Senior internal auditors may supervise and lead audit teams to complete audit projects. Top performers in large internal audit departments can move into managerial roles directing the activities of the department, supervising department performance and communicating audit results to the relevant authorities in the organization.
An entry-level internal auditor position generally requires at least a bachelor's degree, preferably in a business discipline such as accounting, finance, management, public administration or computer information systems. Some companies may seek out entry-level job candidates with degrees in engineering or other technical subjects related to the company's operations.
Senior positions in the field typically require bachelor's degrees and substantial professional experience in internal auditing. While a graduate degree is not usually required for advancement in the field, a Master's in Business Administration (MBA) or another relevant subject can provide an important advantage in the job market, especially for leadership positions in internal audit departments.
There are many professional certifications relevant to internal auditors. Some positions in the field require job candidates to hold one or more certifications, while other jobs list certifications as preferences rather than requirements. The two most important certifications in the field are the Certified Internal Auditor (CIA) designation and the Certified Public Accountant (CPA) designation.
The CIA designation, which is awarded by the Institute of Internal Auditors, is the preeminent professional certification in the field. It is generally considered a qualification for advancement to more senior internal auditor positions. Certification candidates must either have a bachelor's degree and two years of qualifying work experience or an associate's degree and five years of qualifying work experience. A candidate with a master's degree is eligible for certification with one year of qualifying work experience. Eligible candidates must pass a certification examination.
The CPA designation, which is awarded by the American Institute of Certified Public Accountants, is the most important professional credential in the public accounting field. While certification requirements vary slightly from state to state, candidates must usually complete an academic program in accounting and a total of 150 semester hours of qualifying courses in accounting, business and general education topics. While a master's degree is not required, many candidates take at least some graduate courses to complete the educational requirements. The CPA designation also requires a passing score on the Uniform CPA Examination.
Other professional certifications important to many positions in the field include the Certified Information Systems Auditor (CISA) designation, the Certified Fraud Examiner (CFE) designation and the Certified Government Auditing Professional (CGAP) designation.
(For related reading, see "Examining a Career as an Auditor.")
Our Code of Conduct covers the fundamental behaviours which all members are expected to abide by.
As a professional body, we promote high standards of ethical conduct among our members to:
Our By-laws and Code of Conduct are our ethical standards, which apply to all IMechE members. The Code of Conduct Instructions provide further guidance to the regulations.
Members are expected to refer to the Code on a regular basis and to act in accordance with the Code throughout their membership, whether in a professional or a personal capacity, irrespective of their grade, the professional role they fulfil, or the countries in which they practise.
