Organizational governance is the combination of processes and structures that help the organization achieve its objectives. Ethics activities are part of organizational governance, as they reflect the organization's values, culture, and ethical standards. Internal audit can assess the ethics activities by evaluating the design and effectiveness of the ethics program, policies, and procedures, and providing assurance and advice on how to improve them.
References:
- CIA Exam Practice Questions - Certified Internal Auditor 2019
- IIA Audit Tool - The Institute of Internal Auditors or The IIA
- Internal Audit Governance: Effective Governance through Internal Auditing
- Corporate Governance & Internal Audit | Ideagen