276 pages | 20 B/W Illus.
This book helps auditors understand the reality of performing the internal audit role and the importance of properly managing ethical standards. It provides many examples of ethical conflicts and proposes alternative actions for the internal auditor. Internal auditors are well-schooled on the IIA Standards, but the reality is that the pressure placed on internal auditors related to execution of work and upholding ethical standards can be very difficult. Regardless of best practice or theory, auditors must be personally prepared to manage through issues they run across.
The Evolution of Ethical Behavior in Today's Business Environment and Its Impact on Internal Audit. Principles that Impact Ethical Beliefs and Ethical Culture. Organizational Processes for Establishing an Ethical Culture and the Connection to COSO 2013. Effective Methods for Identifying, Measuring, and Reporting Ethical Behavior. Ethical Scenarios and Possible Alternative Solutions for the Internal Auditor. Reporting Results of Ethical Evaluations: The Critical Turning Point. Corporate Ethical Culture in the Future.