search query: @indexterm CODES OF PRACTICE / total: 127
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| Author: | Ziegenfuss, D. Singhapakdi, A. |
| Title: | Professional values and the ethical perceptions of internal auditors |
| Journal: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:1, p. 34-44 |
| Index terms: | CODES OF PRACTICE ETHICS INTERNAL AUDITING |
| Language: | eng |
| Abstract: | The primary purpose of this study was to determine the influence which the IIA Code of Ethics has on its members. This was done in order to determine the degree to which internal auditing has obtained professional status. Three research hypotheses were developed and tested by the use of a questionnaire mailed to 1,000 IIA members. The results indicate the following: Most members felt the IIA Code useful in resolving ethical dilemmas; the IIA Code positively influences the ethical perceptions of its members; the IIA Code influenced the ethical perceptions of respondents more than other factors. |
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