Learners will get on-demand access to this course on November 1 to study at your own pace.
HOW THIS COURSE WILL BENEFIT YOU
This program aims to explain to learners what their roles and responsibilities are in relation to identifying, addressing and monitoring ethical risks in the achievement of business goals. This certificate will provide you with specialized knowledge and skills, enhance your credibility and add value to your organization.
This course will feature new applied ethics content, a marked assessment, and an APPLIED ETHICS: THREE LINES OF DEFENCE (3LOD) CERTIFICATE upon successful completion of the course.
The certificate program aims to apply the IIA’s three lines of defence risk model as a framework for promoting a culture of ethics throughout an organization. The three lines of defence provides structure around risk management by defining roles and responsibilities throughout the different levels within an organization.
Stakeholders entrust organizational oversight to a governing body, which in turn delegates resources and authority to management to take appropriate actions, including managing risk and ethical concerns. The governing body (first line) in an organization analyzes, plans, acts, monitors and reviews potential impacts of business risks and ethical issues in the achievement of business goals.
Management (second line) focuses on compliance with laws, acceptable ethical behavior or a broader responsibility for risk management, in support of the governing body.
Third line roles (e.g., internal audit) are accountable to the governing body, have complete access to people, data and deliver services to employees, customers or other stakeholders.
This course comprises three modules:
- Module One: Applied Ethics – First Line of Defence (The Governing Body)
- Module Two: Applied Ethics – Second Line of Defence (Management)
- Module Three: Applied Ethics – Third Line of Defence (Third Line Roles e.g. Internal Audit)
The course offers:
- An overview of the three lines of defence risk model and how it applies to ethics within an organization
- Best practices for ethical (and other) risk identification and assessment for the three lines of defence
- An integrated case study showing how you can apply the risk identification and assessment best practices across the three lines of defence within an organization
The course will:
- Define the three lines model and the associated ‘ethics’ roles within an organization
- Clarify the role of a governing body in overseeing the three lines of defence
- Implement a risk identification and assessment model for each of the three lines
- Highlight the responsibilities of the three lines in promoting a culture of ethics
WHO WILL BENEFIT
Any CPA in a controller, governance, or internal/external audit role. The certificate course at its core is about organizational culture, ethical decision-making and safeguards and would be relevant to a variety of CPA roles.