Organizations invest heavily in policies, procedures, and compliance programs. These tools set boundaries, but boundaries are not the same as ethics. Following every rule does not guarantee doing the right thing.
Some of the most damaging organizational failures happened while policies were followed and controls worked exactly as designed. The gap between compliance and integrity is judgment: the ability to recognize when something is permitted but still wrong for the organization, its stakeholders, or the public.
This session examines that gap. Participants will look at how ethical judgment and organizational culture shape decisions, and how auditors can identify and evaluate risks that live beyond the compliance checklist.
Learning Objectives:
After completing this session, participants will be able to:
- Distinguish between compliance, ethics, and organizational integrity.
- Recognize compliant actions that still create significant ethical or organizational risk.
- Evaluate how culture, incentives, and leadership shape ethical decision-making.
- Apply professional judgment to identify integrity-related risks that extend beyond compliance requirements.
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CPE: 1.0 | Field: Behavioral Ethics | Delivery: Group Internet-Based
Level: Beginner | Prerequisites: None | Who Should Attend: internal auditors, audit managers, and risk and compliance professionals evaluating organizational risk beyond regulatory compliance.
Verracy is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Texas State Board of Public Accountancy, 505 E. Huntland Drive, Suite 380, Austin, Texas 78752 www.tsbpa.state.tx.us
Cancellation Policy: This is a free webinar. You may cancel at any time.
To contact Verracy: training@verracy.com