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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: August 27, 2023
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Included In Certifications

This course is included in the following Certification Programs:

15 CoursesManagement Oversight, Analysis and Internal Controls Certification

  1. Management Internal Control Essentials
  2. Comprehensive Examination of COSO 2013: Components and Principles
  3. Keys to an Effective Code of Conduct
  4. Fraud Risk Assessments
  5. Enterprise Risk Management 101
  6. Identifying and Implementing the Proper Balance of Internal Controls
  7. Information Technology (IT) Controls in Emerging Business Environments
  8. Analyzing Financial Ratios - Solvency, Liquidity and Debt
  9. Analyzing Financial Ratios - Leverage
  10. Effectively Managing and Controlling Travel and Entertainment (T&E) Expenses
  11. Keys to Understanding Conflicts of Interest
  12. Documentation Methods For Internal Control Processes
  13. Segregation of Duties for Core Business Processes
  14. Professional Skepticism - Keys to Maintaining
  15. Whistleblower Hotlines - Effective Management

28 CoursesInternal Controls and Internal Audit Certification

  1. Internal Audit Standards Overview
  2. Internal Audit Standards - Managing Internal Audit Work
  3. Internal Audit Standards - Executing the Audit Engagement
  4. Identifying and Implementing the Proper Balance of Internal Controls
  5. Documentation Methods For Internal Control Processes
  6. Segregation of Duties for Core Business Processes
  7. Foundations for a Strong Internal Audit Department
  8. Internal Audit Management - Top Skills
  9. Internal Audit: Keys to Managing an Effective Function
  10. Understanding Risk-Based Auditing
  11. Risk Based Auditing – Establishing a Methodology
  12. Risk Based Auditing – Applying the Methodology
  13. Cyber Risk Frameworks And Concepts
  14. Information Technology (IT) Controls in Emerging Business Environments
  15. Fraud Risk Assessments
  16. Professional Skepticism - Keys to Maintaining
  17. Introduction to Forensic Accounting
  18. The Fraud Triangle
  19. Internal Audit Effective Relations with the Audit Committee
  20. COSO 2013 Overview
  21. COSO 2013 - Operational Execution
  22. Internal Audit Emerging Risks for 2021 and Beyond - Part 1
  23. Internal Audit Emerging Risks for 2021 and Beyond - Part 2
  24. Internal Audit Emerging Risks for 2021 and Beyond - Part 3
  25. Internal Audit Emerging Risks for 2021 and Beyond - Part 4
  26. Internal Audit Challenges During Times of COVID
  27. Tools for Internal Control Certificate
  28. Lessons of an Auditor- Tools for Internal Control Certificate
23 Reviews (89 ratings)


Anonymous Author
maintaining objectivity in the face of management challenges. It underscores the key principles of professionalism and ethical behavior in decision-making processes.

Member's Profile
This course provided clear instruction and distinction of terms/concepts. Integrity, morals, compliance, objectivity and independence are all critical to ensure processes and reporting are accurate and true.

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
Another great course from Lynn. Even though it is only 1.5 hours do not be misled - there is a lot of useful information along with the real life examples. Thank you!

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

Anonymous Author
Once again, Lynn Fountain delivers a clear message with much food for thought even after the course has ended. Short course but great information!

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.

Member's Profile
This course is a good summary review of concepts and challenges of professional independence and objectivity.

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.

Anonymous Author
The content was very repetitive, but also good information to review.

Member's Profile
interesting subject, well distributed , good instructor

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
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: 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 .
Instructor for this course
Course Syllabus
  Introduction to Maintaining Objectivity and Professional Skepticism5:40
Objectivity vs. Independence
  Executing Roles 3:49
  Evaluating Independence vs. Objectivity8:14
  The Professionals Challange 12:25
  Techniques to Ensure Independence 16:57
  How Objective Are You?5:24
  Objectivity Actions 13:22
  Course Summary 4:15
Continuous Play
  Keys to Maintaining Independence and Objectivity1:10:05
  Slides: Maintaining Objectivity and Professional SkepticismPDF
  Maintaining Objectivity and Professional Skepticism Glossary/IndexPDF