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The Ability of Internal Auditors to Identify Ethical Dilemmas

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Abstract

This study surveys the internal audit department of a large financial services organization. Respondents were challenged to recognize and evaluate ethical and unethical situations often encountered in practice. Four key demographic variables were investigated: gender, age, years of employment and peer group influence. For the most part, respondents view themselves as more ethical than their peers. There does appear to be a gender effect suggesting females' ability to identify ethical behavior better than their male counterparts. This study contributes to the extant literature in that it has explored a previously unexplored profession, namely, the internal auditing profession.

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Authors and Affiliations

  1. Department of Accounting, Saint Joseph'sUniversity, 5600 City Avenue, Philadelphia, PA, 19131-1395, U.S.A.

    Joseph M. Larkin

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  1. Joseph M. Larkin
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Larkin, J.M. The Ability of Internal Auditors to Identify Ethical Dilemmas. Journal of Business Ethics 23, 401–409 (2000). https://doi.org/10.1023/A:1006150718834

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