Professional Skepticism as an Ethical Imperative
Course Description:
Professional skepticism isn’t just a best practice-it’s an ethical obligation. This session explores how skepticism serves as a safeguard for integrity, independence, and due care. Auditors will learn how to balance trust with verification, challenge assumptions respectfully, and stay vigilant without becoming adversarial. The session highlights how ethical failures often stem from a lack of questioning rather than overt deception.
Leaming Objectives:
- Explain the ethical foundations of professional skepticism.
- Recognize signs of overconfidence or misplaced trust that erode skepticism.
- Explore real-world examples of ethical lapses caused by lack of questioning.
- Apply skepticism techniques that align with ethical auditing principles.
- Maintain a respectful, objective tone while asking tough questions.
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CPE: 1.0 | Field: Behavioral Ethics| Delivery: Group Internet Based
Level: Beginner | Prerequisites: None | Who Should Attend: Internal Auditors that want to improve their professional skepticism.
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