A reexamination of the internal auditors' code of ethics

Journal of Business Ethics 14 (11):949 - 957 (1995)

Abstract
This study empirically examined the views of Certified Internal Auditors (CIAs) concerning the role of Code of Ethics for members of the Institute of Internal Auditors. It is a continuation of an earlier study which examined the usefulness of the Code to CIAs. Among the questions asked were what is the primary reason for the Code of Ethics, how useful is it, have you used it, should more enforcement actions be taken against members who violate the Code, and what are the legal and moral responsibilities of the CIA to report serious ethical violations, e.g., environmental pollution, to outsiders when top management and the board of directors are aware of the matter but are not doing anything to correct it. The results indicate strong support for the Code, its enforcement, and use as an instrument to encourage the internal flow of ethical behavior by embers and others.
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DOI 10.1007/BF00882073
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Ethics and Self-Regulation for CPAs in the U.S.A.William J. Bollom - 1988 - Journal of Business Ethics 7 (1-2):55 - 61.
Standards of Ethical Conduct for Management Accountants.Charles J. Woelfel - 1986 - Journal of Business Ethics 5 (5):365 - 371.
Ethics in Business.Thomas R. Masterson - 1969 - New York: Pitman.

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