Ethical Decision Making for Auditors Course

Module 1: Introduction to Concepts

• Define ethics in the auditing context and why it matters in practice.
• Contrast right-vs.-wrong temptations with right-vs.-right dilemmas.
• Introduce ethical decision-making frameworks (e.g., PLUS, Josephson, Kidder).
• Discuss the auditor’s role amid advancing technology.

Module 2: Moral Values and the Causes of Unethical Behavior

• Identify core moral values and draft an effective code of values.
• Explain ethics control systems (compliance vs. values orientation).
• Analyze common causes of dishonesty and remedies (pledges, reminders, supervision).
• Connect values to everyday audit decisions and culture.

Module 3: Critical Hazards that Auditors Face

• Review key ethical hazards (e.g., pressures from management, disclosure issues, independence).
• Discuss impairments to independence (personal, external, organizational) under GAGAS.
• Differentiate temptations from complex dilemmas in real audit settings.

Module 4: Analyzing and Framing Personal Examples

• Apply a selected framework to past dilemmas and temptations.
• Practice articulating facts, stakeholders, options, and likely consequences.
• Structure cases for group discussion and peer feedback.

Module 5: Dilemma Resolution Using Traditional, Ethical Decision-Making Theories and Principles

• Work through resolution strategies: utilitarianism, deontological duty, and the Golden Rule.
• Test options against principles (e.g., legal/code tests, stakeholder impact).
• Document rationale linking facts, values, and chosen actions.

Module 6: Methods to Mitigate Factors that Inhibit Carrying Out Ethical Decisions when Risks are Involved

• Define moral courage and distinguish external vs. internal fears.
• Use tools to fortify courage (experience, character, support networks, reflection).
• Plan concrete steps to implement ethical choices under pressure.

Module 7: Post-Assessment and Summary

• Reassess understanding of hazards, frameworks, and independence.
• Synthesize lessons into practical commitments for future audits.
• Identify ongoing habits to sustain ethical decision-making.