A chief audit executive (CAE) has been asked by the board to evaluate the effectiveness of ethical programs created by management. Which of the following would be the most appropriate action for the CAE to take?
A.
Compare the design of the organization ' s ethical programs with best practices.
B.
Verify that a code of conduct and related policies exist and are communicated.
C.
Use employee surveys to assess whether ethical programs are achieving desired outcomes.
D.
Compare the cost of the ethical programs with the achieved outcomes.
To evaluate the effectiveness of ethical programs, the most appropriate action for the CAE is to use employee surveys to assess whether the ethical programs are achieving desired outcomes (Option C). Surveys provide direct feedback from employees on the effectiveness and impact of ethical programs, offering insights into whether the programs are understood, accepted, and adhered to by the workforce. This approach aligns with the IIA Standards, specifically Standard 2110: Governance, which includes evaluating the design, implementation, and effectiveness of the organization ' s ethics-related objectives, programs, and activities.
IIA Standards, Standard 2110: Governance
IIA Practice Guide: Evaluating Ethics-related Programs and Activities
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