Yes, it is possible!
While I have challenged the value of and the need for the IIA’s Standard requiring two hours annually of ethics training for every internal auditor, it is possible to have training that is useful and which I would recommend!
I challenged the IIA Standard because ethics training for internal auditors that simply regurgitates the Ethics Policy has even less value than for other employees, as it is hardly likely that any internal auditor is unaware of the policy and its expectations. It also doesn’t take two hours for them to read it!
CAEs and other internal auditors who read this: do you need two hours of ethics training every year?
I also challenge the Standard because ethics training doesn’t necessarily increase the likelihood of ethical behavior. I have led or supervised many investigations where fraud or other unethical behavior was committed by people who had not only read the Ethics Policy, received related training, but had passed every test. Ethics training may increase an individual’s knowledge of the Ethics Policy, but it will not prevent someone with poor ethics from committing fraud.
It’s a necessary start, but it is insufficient to provide reasonable assurance of ethical behavior.
I will cover that issue before returning to ethics training that works.
There’s a…
