| Subject: | “Internal Auditors Ethics” |
| Date: | Wednesday, 15 October 2025 |
| Time: | 16:00 to 18:00 |
| Venue: | ONLINE via ZOOM |
| Language: | English |
| CPE Points (Continuous Professional Education): | 2 CPEs |
| Instructors: | Konstantinos Triantafyllidis (CIA, CFE, CFSA, CCSA, CQA) |
| Outline: |  Seminar Outline |
| Registration Form: | Seminar Participation |
Program Overview
In today’s complex and fast-evolving business environment, the role of internal auditors extends far beyond compliance and control. They are trusted advisors, ethical guardians, and key contributors to organizational governance. As such, a strong ethical foundation is not optional, it is essential.
Recognizing this, the Global Institute of Internal Auditors (The IIA) emphasizes the importance of ongoing professional development in ethics. According to the IIA’s guidance, internal auditors are expected to complete at least two hours of ethics training annually. This requirement underscores the belief that ethical competence is as critical as technical expertise in ensuring the credibility, objectivity, and integrity of the internal audit function.
Further the ethical behavior of businesses and their representatives is a fundamental component for building trust with customers, stakeholders, and society at large. Strong business ethics serve as a significant counterbalance to fraud and corruption. Ethics also play a crucial role in the successful achievement of an organization’s goals, mission, and vision, which must be inherently guided by the public interest. Therefore, when Internal Auditors include Ethics in the scope and objectives of their audits, they contribute to strengthening good governance.
Program Objectives
This course aims to help internal auditors:
- Stay aligned with the IIA’s Global Internal Audit StandardsTM and especially the Domain II: Ethics
and Professionalism.
- Navigate ethical dilemmas with confidence and
- Reinforce a culture of integrity and accountability within their
- Mitigate risks related to unethical behavior, fraud, and reputational
By dedicating time each year to ethical education, internal auditors strengthen not only their personal professional integrity, but also the ethical framework of the organizations they serve. In this context, the annual two-hour ethics training is not merely a requirement, it is a valuable investment in trust, transparency, and effective governance. Bring clarity to the modern practice of internal auditing and to equip participants to understand a range of techniques for implementing effective internal auditing at all required stages.
Target Audience
Chief audit executives, audit managers, auditors-in-charge, senior and staff auditors, junior auditors and professionals working in other control functions (Compliance Units, External Auditors, Members of the Board, Audit Committee members, Security Professionals, Risk Management, Line and Senior Managers, Team Leaders, etc.) seeking an opportunity to learn all issues related with Internal Auditors’ Ethics and to learn how to organize an Ethics audit.
| Session 1 | • Definition of Ethics
• Definition of Business Ethics • Types of Unethical Conducts • Introduction to the Global Internal Audit Standards • Domain I: Purpose of Internal Auditing • Domain II: Ethics and Professionalism • Principle 1 Demonstrate Integrity • Standard 1.1 Honesty and Professional Courage • Standard I.2 Organization’s Ethical Expectations • Standard 1.3 Legal and Ethical Behavior |
30’ |
| Session 2 | • Principle 2 Maintain Objectivity
• Standard 2.1 Individual Objectivity • Standard 2.2 Safeguarding Objectivity • Standard 2.3 Disclosing Impairments to Objectivity • Principle 3 Demonstrate Competency • Standard 3. Competency • Standard 3.2 Continuing Professional Development • Principle 4 Exercise Due Professional Care • Standard 4.1 Conformance with the Global Internal Audit Standards • Standard 4.2 Due Professional Care • Standard 4.3 Professional Skepticism • Principle S Maintain Confidentiality • Standard 5.1 Use of Information • Standard 5.2 Protection of Information |
30′ |
| Session 3 | • What is an Audit of Ethics
• Purpose of an Audit of Ethics « Main Types of Audits of Efhics • High risk areas in Ethics lv\anagement • COSO Framework’s Ethics Principles Questions » Benefits of an Ethics Auditing • The Ethics Auditing Process • Auditing the Code of Conduct » Auditing the Conflict of Interest • AUditing Ethics Hotline • Ethics Audit Survey • Issues from the Ethics Audit Reports • Personal Internal Audit Tools • Building Up Strong Relationships |
h |
Trainer: Mr. Konstantinos Triantafyllidis (CIA, CFE, CFSA, CCSA, CQA)
Mr. Konstantinos P. Triantafyllidis is a seasoned internal audit professional with over 30 years of experience in external and internal auditing, particularly within the banking and insurance sectors. He has served as Internal Audit Manager for multiple subsidiaries of major Greek banking groups and currently works as an Internal Audit Consultant.
He is the Past President of the Greek Institute of Internal Auditors (2003—2008) and a former member of the Audit Committee of the Greek Ministry of Economics. Mr. Triantafyllidis holds a degree in Economic Science from the Athens University of Economics and Business and an MBA in Banking.
A highly credentialed professional, he holds the designations of Certified Internal Auditor (CIA), Certified Financial Services Auditor (CFSA), Certification in Control Self- Assessment (CCSA), Certified Fraud Examiner (CFE), and Certified Quality Assessor (CQA) from the Global Institute of Internal Auditors (IIA). He has led numerous External Quality Assessment (EQA) projects for Internal Audit Units, including those in central banks.
Mr. Triantafyllidis is a highly regarded trainer and speaker, having led sessions at numerous national and international seminars and conferences. He has extensive experience delivering training on internal audit, internal control systems, compliance, and risk management, and serves as a longstanding exclusive trainer for the Hellenic Bank Association. He is also a contributing member of the committee that developed the official Greek Corporate Governance Code.