Ethical Decision Making for Auditors Course (Self-Paced)

This course includes

6 hours of project-based training from experts
Answers from real instructors
Proprietary workbook included
Retake for free within 1 year
Verified digital certificate of completion
Learn at an accredited institution

This course is self-paced. For live online or in-person instruction, take Ethical Decision Making for Auditors.

Are you faced with tough decisions about how to handle sensitive situations in your mission to uncover fraud, waste, and abuse? Explore the ethical hazards and dilemmas facing auditors and review methods of analyzing and resolving them in this participative workshop. Come away with a skill set for dealing with the common, right vs. wrong hazards (temptations) and the more difficult right vs. right conflicts or dilemmas that auditors face. Also, learn ways to mitigate the risks, fortify the courage associated with carrying out ethical decisions, and review how to integrate effective ethics control systems into an organization.

This course has a prerequisite

Students should have an understanding of audit documentation, including the ability to assess risks, evaluate internal controls, and develop audit programs. Familiarity with audit planning documents, system narratives, and flowcharts is also recommended.

Tuition

Full Tuition

$649
Due before the class starts

This course includes

6 hours of project-based training from experts
Answers from real instructors
Proprietary workbook included
Retake for free within 1 year
Verified digital certificate of completion
Learn at an accredited institution

Learning Experience Highlights

Training from government‑experienced instructors

Receive instruction from subject‑matter experts who bring proven government experience.

Specialized for government & DoD

Courses that are regularly updated based on feedback and industry developments, ensuring versions are mapped to federal competencies.

The instructor was wonderful and so knowledgeable. The course materials were extremely relevant to what my job is. I feel like I can be better because of this class.
— 2025 student

Three professionals sit in black chairs with laptops and notebooks, engaged in conversation against a red wall.

Real-world solutions

Directly addressing the day-to-day challenges of federal employees.

125+ departments & agencies served

Your trusted training partner, equipping public service professionals with the skills and knowledge to excel in their roles and drive meaningful impact.

100% Online. Start Anytime

24/7 access to our premium course videos and projects.
Industry experts are assigned as your course instructor. Message your instructor with any questions.
Participate in GSUSA online discussion forums — share ideas and receive additional support.
Hands-on quizzes and mini projects to test and reinforce concepts.

Earn a Certificate of Completion

Upon completion of this course, you’ll receive an official certificate testifying to your mastery of the curriculum. We’ll send you a link where you can download your certificate, share it online with your friends, post it to your professional network on LinkedIn, and view all your earned certificates. Congratulations on your achievement!

Shareable on

Sample credential for completion of Ethical Decision Making for Auditors Course (Self-Paced)

A group of adult learners sits in a classroom, smiling and engaged in a government training session.

A government training instructor in a suit gestures while teaching in front of a whiteboard covered with notes and diagrams.

A person in professional attire holds a Graduate School USA folder, symbolizing participation in government training programs.

Ethical Decision Making for Auditors Course (Self-Paced) Curriculum

What You'll Learn at a Glance

Anticipate and recognize ethical dilemmas as well as distinguish right vs. wrong temptations from the right vs. right ethical hazards and dilemmas that auditors face in their work.
Select, describe, and use the appropriate ethical decision-making process from a survey of widely accepted models.
Describe the causes of unethical behavior and methods of discouraging that behavior.
Mitigate the internal and external inhibitors to carrying out decisions when there are potential risks involved.

Course Syllabus

Download Syllabus PDF

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.

Group Training

Since 1921, Graduate School USA has partnered with over 125 federal agencies and trained more than one million federal employees. Led by instructors with deep, real-world knowledge of federal regulations, policies, and practices, our private group programs are practical, mission-driven, and tailored to your agency’s objectives. We offer expertise across key federal domains—including human resources, financial management, acquisition and contracting, leadership, and more—to deliver training where and how your team needs it.

Complete this form and we’ll get back to you within 1 business hour.

The Fact Is – We’ve Been Government’s Training Partner Since 1921

400+ Courses & Certificates 125+ Federal Agencies Served 200+ Subject-Matter Experts

Installments
	10% non-refundable deposit
$649.00	Total You Pay