Instructor for this course

Every professional faces situations and scenarios where they feel their independence and objectivity related to an issue is impaired. They may feel pressured by management to minimize their report findings or, in some cases, look the other way. When these situations occur professionals are faced with the dilemma of "what do I do?" or "how do I handle this situation?". These are the types of scenarios for which our university programs and business schools do not adequately prepare us. Experience can often be a good teacher. However, all individuals should be armed with some basic concepts that will prepare them to choose the right path when such difficult situations occur.

This course is designed to prepare professionals for those difficult situations by sharing key concepts to maintaining objectivity. After completing this course, you should understand how to ensure your work can be represented as independent and objective, and ultimately provide the greatest risk mitigation to your company.


Learning Objectives

  • Explore the requirements of professional skepticism
  • Explore the rules defining independent roles
  • Identify the difference between legality and ethics
  • Explore the top five techniques to execute independence
  • Explore the top five techniques to assist when employing objectivity
  • Recognize what to do when management challenges you
Last updated/reviewed: October 5, 2018

Included In Certifications

This course is included in the following Certification Programs:

17 CoursesInternal Controls Certification

  1. Internal Controls: What Every Financial and Accounting Professional Needs to Know
  2. COSO 2013 Framework Requirements and Implementation Overview
  3. Applying the Standards for Internal Auditors in Line with Your Organization's Needs - Part One
  4. Applying the Standards for Internal Auditors in Line with Your Organization's Needs - Part Two: Managing Internal Audit and Nature of Work
  5. Applying the Standards for Internal Auditors in Line with Your Organization's Needs – Part Three: Executing the Audit Engagement
  6. Identifying and Implementing the Proper Balance of Internal Controls
  7. Proper Documentation Methods for Internal Audit and Internal Controls Processes
  8. Information Technology (IT) Risks in Emerging Business Environments
  9. Foundations for a Strong Internal Audit Department
  10. Keys to Managing an Effective Internal Audit Function
  11. Internal Audit: Keys to Building Effective Relationships with the Audit Committee
  12. Understanding Risk-Based Auditing
  13. Risk Based Auditing – Establishing a Methodology
  14. Risk Based Auditing – Applying the Methodology
  15. Segregation of Duties for Core Business Processes
  16. Keys To Maintaining Objectivity and Professional Skepticism
  17. When The Whistle Blows Part 2: Managing Whistleblower Hotlines

16 Reviews (58 ratings)Reviews

Anonymous Author
Nice short recap, thank you. "Challenge" was spelled "challange". Since this is a professional learning space, the author might want to consider spell checking the slides before publication.
Anonymous Author
This course presents an interesting look into the world of objectivity and professional skepticism. It helps to explain real world scenarios and how this can apply
Member's Profile
Lynn is a great presenter. Her courses are informative and her discussions are speaking from her own experience. I enjoy all of her courses.
Anonymous Author
An informative and good course in discussing the neccessary skills and behavior to be successful in internam audit function.
Anonymous Author
This course does well at explaining keys to maintaining independence and objectivity as an auditor.
Member's Profile
Good use of real life examples and situations regarding threats to independence and objectivity.
Anonymous Author
Course provided good techniques to ensure independence and how to practice objectivity.
Anonymous Author
Informative overview for new auditors and a good review for established staff.
Member's Profile
Slow start to the seminar but ending stongly
Anonymous Author
Good refresher for audit professionals.
Anonymous Author
Good, A little long for the concepts.
Member's Profile
Brings up good points on perception.
Anonymous Author
Thought provoking material
Anonymous Author
Overall good course.
Anonymous Author
nice review course
Anonymous Author


Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course. 

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
  5:40Introduction to Maintaining Objectivity and Professional Skepticism
Objectivity vs. Independence
  3:49Executing Roles
  8:14Evaluating Independence vs. Objectivity
  12:25The Professionals Challange
  16:56Techniques to Ensure Independence
  5:23How Objective Are You?
  13:22Objectivity Actions
  4:15Course Summary
Continuous Play
  1:10:03Keys to Maintaining Independence and Objectivity
  PDFSlides: Maintaining Objectivity and Professional Skepticism
  PDFMaintaining Objectivity and Professional Skepticism Glossary/Index