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How to Audit for Conflicts of Interest

Online Exclusives ​​​Maja ​​Milosavljevic, ​CIA, CRMA, CCSA, CFE Nov 06, 2020

​Internal auditors can draw on several aspects when designing a plan for auditing this common risk.

​Modern organizations generally recognize the risk of employees having interests that conflict with the interests of the organization, itself. These conflicts not only affect internal auditors — who are expected to follow The IIA’s Code of Ethics and uphold the principles of integrity, objectivity, confidentiality, and competency — but all employees of the organization. 

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​​​Maja ​​Milosavljevic, ​CIA, CRMA, CCSA, CFE

Maja Milosavljevic is director of internal audit at Borealis in Vienna, and a 2015 Internal Auditor Emerging Leader.