Towards the development of a framework for ethics audits : an internal auditing perspective

dc.contributor.authorPlant, Kato
dc.date.accessioned2009-01-22T10:01:57Z
dc.date.available2009-01-22T10:01:57Z
dc.date.issued2008
dc.description.abstractEthics performance should efficiently and effectively be managed and assessed within an organisation to ensure continued stakeholder trust, and the attainment of a mutually sustainable advantage. According to the Professional Practice Framework (PPF) issued by the Institute of Internal Auditors, the internal audit function is a key role-player in assessing and making appropriate recommendations for improving the corporate governance processes within an organisation, which includes evaluating the effectiveness of the organisation’s ethics-related objectives, programmes and activities. The internal audit function should proactively assess ethics within an organisation, but no formal framework for conducting ethics audits is provided. The purpose of this article is to study ethics from an internal auditing perspective and to develop a framework which can be used by internal auditors to conduct ethics audits within an organisation and ultimately measure the ethics performance or ethical health of the organisation.en_US
dc.identifier.citationPlant, K 2008, 'Towards the development of a framework for ethics audits : an internal auditing perspective', Southern African Journal of Accountability and Auditing Research, vol. 8, pp. 15-26. [http://www.saiga.co.za/publications-sajaar.htm]en_US
dc.identifier.issn1028-9003
dc.identifier.urihttp://hdl.handle.net/2263/8673
dc.language.isoenen_US
dc.publisherSouthern African Institute of Government Auditorsen_US
dc.rightsSouthern African Institute of Government Auditorsen_US
dc.subjectEthical cultureen_US
dc.subjectEthics management programmesen_US
dc.subjectEthics auditsen_US
dc.subjectInternal audit functions (IAFs)en_US
dc.subject.lcshAuditing, Internalen
dc.subject.lcshBusiness ethicsen
dc.titleTowards the development of a framework for ethics audits : an internal auditing perspectiveen_US
dc.typeArticleen_US

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