Dr. Lisa Dewaldt
From Bias to Resilience: Enhancing Ethical Competence in Internal Audit Functions

Explore how internal auditors can strengthen ethical decision making beyond compliance. This session uncovers why pressure, cultural norms, heuristics, and cognitive biases often undermine consistent ethical behavior, even when standards are well understood.
Discover the risks of ethical fading, moral licensing, and group conformity, and learn how these psychological factors shape audit judgments. Gain insight into practical tools such as the “ethical quick check,” designed to embed reflection and accountability into daily audit practice. With a focus on bias awareness, resilience under deadlines, and integrating ethics into planning, execution, and reporting, this presentation offers a roadmap for auditors to move from rule following to genuine ethical integrity.