Ethical Resilience in Internal Auditing: A Research-Based Framework to Reduce Bias

Internal auditors are often faced with complex ethical dilemmas influenced by psychological biases and organizational culture. This session introduces a theory-based ethics framework and checklist developed by Dr. Elisabeth Dewaldt, aimed at reinforcing ethical resilience and improving audit quality. Participants will explore how cognitive biases such as moral licensing, confirmation bias, overconfidence, time pressure, and emotional framing impact professional judgment and ethical decision-making. Through practical tools and reflective case examples, attendees will learn strategies to bridge the gap between normative expectations and actual audit behavior, fostering a culture of ethical awareness and cognitive vigilance. This webinar is designed for internal auditors, chief audit executives, and professionals interested in strengthening ethical practices within their organizations.

DATE: May 21, 2026

TIME: 12:00 PM-1:00 PM ET

One (1) NASBA CPE will only be awarded to participants on the live broadcast who are logged in for a minimum of 50 minutes and engage on at least three poll questions per each hour of the event.

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By the end of this webinar, attendees will be able to:

• Understand the impact of psychological biases on ethical decision-making in internal auditing
• Recognize the influence of organizational culture and situational pressures on ethical behavior
• Integrate cognitive vigilance into audit practices to mitigate the effects of biases
• Implement recommendations for action to promote ethical awareness and improve professional judgment

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IIA NZ Disclaimer: This event is promoted, delivered, and administered by The IIA (Global). Attendees should check the relevant time zone before registering, as these events may not be held in NZT. Some events may also incur a cost.