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Conflict of interest

The course addresses the 2017 IPPF Standards. The IPPF is in transition, with the 2024 Global Internal Audit Standards becoming effective from 9 January 2025.

Retiring 30 August 2024. Those registering up to that day will have access for 90 days.

The International Professional Practices Framework is fundamental to your role as an internal auditor. This course gives you a grounding in the framework.

If uttered, then these words are likely to cause worry, nervousness - or even fear - in the heart of many internal auditors.

This interactive, scenario-based course covers this vital subject.

We hope that it will help you keep and maintain high ethical standards in your day-to-day internal audit work by helping you recognise and avoid actual - or potential - conflicts of interest.

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Who should do the course?

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• New members who want to understand what constitutes a conflict of interest.
• More experienced members who need a refresher on the subject.
• Non-members who want to understand the standards and principles that internal auditors work to.

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What will I learn?

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After completing this course, you will be able to:  

• explain what constitutes an actual or potential conflict of interest;
• describe the implications of actual or potential conflicts of interest on internal audit activities;
• apply IPPF guidance to manage actual and potential conflicts of interest, and
• identify potential conflict of interests in a range of situations and suggest ways of dealing with them.

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What will I do?

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The course comprises two lessons and a final quiz. The second lesson is interactive. It takes you through several scenarios. For each, you must assess and select the appropriate course of action. You will be recorded as having finished the course when you have completed these components, including achieving a minimum grade of 80% on the final quiz. You can download your certificate of completion and a course summary when you have successfully completed the course.

You have 90 days to complete the course; however, it shouldn’t take you more than two hours to complete.

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Technical requirements

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The course is online so you will need access to an internet-enabled device. The course works best on a laptop or PC with a mouse – some quiz questions are tricky to do on a tablet or touchpad. The course consists of written material.

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Important information

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Access to our course content will be made available for 90 days from the date of purchase. After successfully completing a course, you’ll be able to download the relevant course summary to keep and refer to in the future. You will also receive a CPE certificate for your records.

Should you have any difficulties in booking an online training course, please log off the website and only log on when prompted.

After booking a course, please take the following steps to access it:

• Log into iia.org.uk and go to https://www.iia.org.uk/students/study-system/
• Click on the blue button that says ‘Access the study system here’ to access your personalised study system dashboard where you will see the course(s) you have purchased.  
• If it is your first time using the study system, you will need to enter your email address on your profile page to activate access. 

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CPE competency areas covered

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• Professionalism (ethical behaviour)

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1 CPE point