A framework for managing and assessing ethics in Namibia: An internal audit perspective


Abstract
The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. This study proposes an ethics framework that can be used by management to build an ethical culture and used by internal auditors to assess the effectiveness of an organisation’s ethical culture. Data was collected from managers and senior internal auditors in the financial services industry, based on their views of the proposed ethics framework. Management agreed that such a framework could contribute to building an ethical organisational culture because there is a lack of guidance available. Internal auditors agreed that the framework could assist the IAF in assessing ethics. However, it appears that this practice in Namibia is limited to an assessment of the codes of conduct only. Furthermore, there appears to be a lack of reporting on ethics performance to stakeholders, primarily because participants’ organisations did not implement integrated reporting as yet.
Keywords Ethics assessment  ethical culture  ethics audit  internal auditing
Categories (categorize this paper)
DOI 10.15249/11-1-119
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

Our Archive


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 41,668
Through your library

References found in this work BETA

It’s Lovely at the Top.Linda Klebe Treviño, Gary R. Weaver & Michael E. Brown - 2008 - Business Ethics Quarterly 18 (2):233-252.

View all 10 references / Add more references

Citations of this work BETA

Add more citations

Similar books and articles

Whistleblowing and the Internal Auditor.Andrew Chambers - 1995 - Business Ethics 4 (4):192–198.
Whistleblowing and the Internal Auditor.Andrew Chambers - 1995 - Business Ethics 4 (4):192-198.
The Ability of Internal Auditors to Identify Ethical Dilemmas.Joseph M. Larkin - 2000 - Journal of Business Ethics 23 (4):401 - 409.
Ethical Aspects of Internal Auditing.Asher Friedberg - 1998 - Journal of Business Ethics 17 (8):895-904.
Internal Auditing's International Contribution to Governance.Kenneth D'Silva & Jeffrey Ridley - 2007 - International Journal of Business Governance and Ethics 3 (2):113-126.

Analytics

Added to PP index
2017-11-30

Total views
7 ( #856,039 of 2,250,075 )

Recent downloads (6 months)
1 ( #1,030,887 of 2,250,075 )

How can I increase my downloads?

Downloads

My notes

Sign in to use this feature