A framework for internal auditors to assess ethics in a national public sector department

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Date

Authors

Appel, J.J.
Plant, Kato

Journal Title

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Volume Title

Publisher

Southern African Institute of Government Auditors

Abstract

This study proposes a framework that can be used by the internal audit function to assess the culture of ethical behaviour of South African national government departments. The limited number of published articles on the use of ethics frameworks in government, especially in the South African context, indicated a need for such a framework. A review of the literature on the culture of ethical behaviour, related governance frameworks, and the role of the internal audit function was conducted. Based on the literature, attributes for an ethics framework were identified and tested with three interviewees from one national department. The results of the study indicated that an ethics framework could assist the internal audit function in assessing an organisation’s ethical culture and help management to enhance the organisation’s ethical health.

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Keywords

Ethical culture, Ethics framework, Public sector, Internal audit function

Sustainable Development Goals

Citation

Appel, JJ & Plant, K 2015, 'A framework for internal auditors to assess ethics in a national public sector department', Southern African Journal of Accountability and Auditing Research, vol. 17, no. 2, pp. 57-69.