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.
Managerial Auditing Journal – Emerald Publishing
Published: Feb 1, 1994
Keywords: Codes of practice; Ethics; Internal audit; Moral responsibility; Perceptions; Professionals; Values
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