A Corporate Code of Conduct: The Internal Auditor’s Role

Abstract

An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the objective of their profession, to carry out “an independent appraisal function... as a service to the organisation”. The steps necessary to get a code of conduct operational are reviewed and the results are presented of a survey of a small number of firms in the utility industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation.

Citation

Gavin, T.A., Roy, R.A. and Sumners, G.E. (1990), "A Corporate Code of Conduct: The Internal Auditor’s Role", Managerial Auditing Journal, Vol. 5 No. 2. https://doi.org/10.1108/02686909010138412