Ethics and the Internal Auditor: 20 Years Later
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]
Institute of Internal Auditors, Research Foundation
Altamonte Springs, Florida
Auditiing, Business ethics, Ethics
Accounting | Business Law, Public Responsibility, and Ethics
Dittenhofer, Mortimer A. and Ziegenfuss, Douglas E., "Ethics and the Internal Auditor: 20 Years Later" (2004). Accounting Faculty Books. 4.