An Ethics Self-exam
HEADNOTE
and adhering to the ethical codes governing their profession as well as those pertaining to the organization they serve. Familiarity with established codes enables audit practitioners to maintain integrity in their work and promote an ethical environment within the organization.
Ethical compliance is not just an issue for external review; auditors must look inward to ensure to their own integrity is not compromised.
OST INTERNAL AUDITORS recognize the importance of understanding
Beyond following acknowledged rules and policies, however, auditors also need to self-monitor the non-governed behavior that can lead to workplace indiscretions. Ethics violations are often rooted in personal matters and have little or nothing to do with the perpetrator's knowledge of relevant ethics codes or level of professional competence. Instead, violations largely stem from conflicts between established ethical mandates and an individual's personal wishes or values.
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