Ethics and the internal auditor phase II:: a comparison of 1983 and 1994 surveys (a digest version)

Abstract

Compares two studies, one in 1983 and one in 1994, of the reaction of a randomly selected group of internal auditors of various levels of competence and in various industrial groups to 20 vignettes identifying a series of internal auditing related ethical situations. The vignettes of the two studies were the same. The auditors′ responses on a scale varied from “forced separation” to an indication of “no ethical impact”. The results of the comparison indicated that there were changes in the industry groups, generally towards a more strict approach and a recommended set of stronger sanctions.

Citation

Dittenhofer, M. and Sennetti, J. (1995), "Ethics and the internal auditor phase II:: a comparison of 1983 and 1994 surveys (a digest version)", Managerial Auditing Journal, Vol. 10 No. 4, pp. 35-43. https://doi.org/10.1108/02686909510084246