You are on page 1of 17

(Ethics in Auditing)

6 2553 9:00-10:00 .
123 108

30/09/56

Ethics in Auditing
pairat@tisco.co.th


1.
2.



3.

4.

5.
.

30/09/56

Ethics in Auditing
pairat@tisco.co.th



CIA CISA CBA CCSA CFSA CISSP CFE


.

(2528)
(2533)
IIAs EIAP
7 (2546)
5
19

30/09/56

Ethics in Auditing
pairat@tisco.co.th

30/09/56

.
Ethics in Auditing
pairat@tisco.co.th

30/09/56





(Convention)
(Ethical Behavior).

Ethics in Auditing
pairat@tisco.co.th

30/09/56

Ethics in Auditing
pairat@tisco.co.th

(Ethics)
1. Descriptive Ethics
2. Normative Ethics
Deontological Ethics
Teleological Ethics
3. Metaethics.

30/09/56

Ethics in Auditing
pairat@tisco.co.th

30/09/56

Ethics in Auditing
pairat@tisco.co.th

(Professional Ethics)

Teleological Normative Approach






30/09/56


(Code of Ethics)

.

Ethics in Auditing
pairat@tisco.co.th

30/09/56

Ethics in Auditing
pairat@tisco.co.th

10

30/09/56

Ethics in Auditing
pairat@tisco.co.th

11



!





(CEO) !




30/09/56

Ethics in Auditing
pairat@tisco.co.th

12



2531


Affiliate Institute of Internal Auditors (IIA)
2541

30/09/56

Ethics in Auditing
pairat@tisco.co.th

13

The Institute of Internal Auditors (IIA)


Established in 1941
Headquarters in Altamonte Springs, Fla., USA.
Global professional association for Internal Auditors
More than 168,000 members / 250 affiliates *
International Standards for the Professional Practice of
Internal Auditing - The Standard
Offer professional development opportunities
CIA CCSA CFSA CGAP Certification program
Contact http://www.theiia.org

(* Information as of Oct 2008)

30/09/56

Ethics in Auditing
pairat@tisco.co.th

14

Information Systems Audit and Control Assoc. (ISACA)


Start 1969
Global organization for information governance, control,
security and audit professionals
Over 65,000 members
175 Chapters in 70 countries worldwide
Administrate CISA CISM and CGEIT certifications
Established IT Governance Institute (ITGI) in 1998

More information about ISACA and ITGI

http://www.isaca.org
http://www.itgi.org/

30/09/56

Ethics in Auditing
pairat@tisco.co.th

15

The Association of Certified Fraud Examiners


Start 1988
Provide anti-fraud training and education
Over 45,000 members in 125 countries
Administrate the Certified Fraud Examiner (CFE)
designation- a certification program for fraud practitioners
recognized by U.S. Department of Defense and FBI
More than 20,000 CFEs worldwide (3 Thais)

$55 Membership Fee


More information about ACFE
http://www.acfe.com

30/09/56

Ethics in Auditing
pairat@tisco.co.th

16

Q&A
PAIRAT SRIVILAIRIT
FSVP Head of Internal Audit
TISCO Financial Group Public Company Limited
Mobile
: +668 1903 1457
Office
: +66 2633 7821
Email
: pairat@tisco.co.th

30/09/56

Ethics in Auditing
pairat@tisco.co.th

17