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Professional Values and the Ethical Perceptions of Internal Auditors

Professional Values and the Ethical Perceptions of Internal Auditors Examines the influence which the Institute of Internal Auditors′ Code of Ethics has on its members′ ethical perceptions. Also determines whether this influence is greater than members′ personal moral philosophies (i.e. idealism and relativism), and corporate ethical values. Data for the study were obtained by questionnaires sent to 1,000 members of the Institute of Internal Auditors, located in the Southeastern United States. The results generally indicate that professional values, as operationalized by the members′ use of the code of ethics, influence their perceptions of ethical problems in a positive way. However, no significant linkages were found to exist between the internal auditors′ personal moral philosophies or corporate ethical values and their perceptions of ethical problems. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Professional Values and the Ethical Perceptions of Internal Auditors

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Publisher
Emerald Publishing
Copyright
Copyright © 1994 MCB UP Ltd. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686909410050433
Publisher site
See Article on Publisher Site

Abstract

Examines the influence which the Institute of Internal Auditors′ Code of Ethics has on its members′ ethical perceptions. Also determines whether this influence is greater than members′ personal moral philosophies (i.e. idealism and relativism), and corporate ethical values. Data for the study were obtained by questionnaires sent to 1,000 members of the Institute of Internal Auditors, located in the Southeastern United States. The results generally indicate that professional values, as operationalized by the members′ use of the code of ethics, influence their perceptions of ethical problems in a positive way. However, no significant linkages were found to exist between the internal auditors′ personal moral philosophies or corporate ethical values and their perceptions of ethical problems.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Feb 1, 1994

Keywords: Codes of practice; Ethics; Internal audit; Moral responsibility; Perceptions; Professionals; Values

References

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