haku: @indexterm Internal auditing / yhteensä: 303
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| Tekijä: | Siegel, P. H. |
| Otsikko: | An examination of the professional code of ethics for certified internal auditors. |
| Lehti: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:5, p. 3-9 |
| Asiasana: | ADMINISTRATION AUDITORS ETHICS INTERNAL CONTROL INTERNAL AUDITING USA |
| Kieli: | eng |
| Tiivistelmä: | The capitalistic economic system has produced numerous ethical conflicts. There has been an increased interest in business ethics. The Institute of Internal Auditors has constructed a code of ethics. Describes how, through the use of a questionnaire, the views of practising internal auditors regarding the currently used code of ethics were obtained and analysed. A majority of the auditors believe that the code of ethics could be more effective if better enforcement methods were put into effect. Most respondents believe that the code is complete and does not need to be expanded. |
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