Ethics and the Internal Auditor: 20 Years Later

Title

Ethics and the Internal Auditor: 20 Years Later

Files

Description

During the decade since Ethics and the Internal Auditor, much has transpired, especially during the last four years. The widespread evidence of chicanery and fraud on the part of corporate officers and the instances of a lack of ethics and professional conduct on the part of external auditors bring the subject of ethics to immediate attention and interest. The conclusion of the second survey (1994) of the field of internal auditing was that there was, "...considerable change in the attitudes of internal auditors," and that, "Generally it appears that the change is pointed toward a more strict approach and a tendency on the part of more auditors to believe that more drastic actions should be taken." Also, there continued to be a "modest variance" between the auditors' positions and the positions they perceived their organizations would take. [Amazon.com]

ISBN

9780894135262

Publication Date

2004

Publisher

Institute of Internal Auditors, Research Foundation

City

Altamonte Springs, Florida

Keywords

Auditiing, Business ethics, Ethics

Disciplines

Accounting | Business Law, Public Responsibility, and Ethics

Ethics and the Internal Auditor: 20 Years Later


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