Ethics and the internal auditor phase II:

Emerald - 1995
MortDittenhofer1, JohnSennetti1
1based at the School of Accounting, Florida International University, Miami, Florida, USA.

Tóm tắt

Compares two studies, one in 1983 and one in 1994, of the reaction of a randomly selected group of internal auditors of various levels of competence and in various industrial groups to 20 vignettes identifying a series of internal auditing related ethical situations. The vignettes of the two studies were the same. The auditors′ responses on a scale varied from “forced separation” to an indication of “no ethical impact”. The results of the comparison indicated that there were changes in the industry groups, generally towards a more strict approach and a recommended set of stronger sanctions.

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Tài liệu tham khảo

1. Davis, R.C., The Fundamentals of Top Management, Harper & Row, New York, NY, 1951, pp. 118‐9.

2. Moore, W.G. and Dittenhofer, M.A., How to Develop a Code of Conduct, The Institute of Internal Auditors, Altamonte Springs, FL, 1992, p. 7.

4. Carr, A., “Is business bluffing ethical?”, Harvard Business Review, January‐February 1968, pp. 143‐53, quoted in Andrews, R.A. (Ed.), Ethics in Practice, Harvard Business School Press, Harvard, MA, 1989.

5. Dittenhofer, M.A. and Klemn, R.J., Ethics and the Internal Auditor, The Institute of Internal Auditors, Altamonte Springs, FL, 1983, p. 1.

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