A proactive role for the internal audit activity (IAA) involves helping the organization monitor and strengthen its ethics program without assuming operational responsibilities.
Conducting an annual employee survey helps:
Assess employee perceptions of ethical culture.
Identify areas for improvement.
Provide feedback to management for enhancing the ethics program.
This is aligned with internal audit's advisory role while maintaining independence and objectivity.
Reviewing policies is not proactive.
While annual ethics training is essential, it is more about maintaining ongoing awareness and compliance rather than proactively shaping or improving the ethics program.
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Kozy
1 month agoabdullah01
1 year agoElvoo
1 year ago