Dimensions for the assessment of ethical leadership : an internal audit perspective

dc.contributor.authorKgomo, B.
dc.contributor.authorPlant, Kato
dc.date.accessioned2016-03-03T06:13:13Z
dc.date.available2016-03-03T06:13:13Z
dc.date.issued2015
dc.description.abstractEthical leadership is regarded as the key to building trust and sustaining organisations. However, monitoring the effectiveness of organisations in promoting ethical leadership poses a challenge to assurance providers, in particular internal auditors. Although attempts have been made to provide internal auditors with guidelines on how to assess the tone-at-the-top, these efforts are still based on the traditional compliance approach that in the past has fallen short of expectations when applied to questions of ethics. This paper proposes additional dimensions, to be included in a value-based approach to the assessment of ethical leadership. The foundation on which these dimensions are assessed is the Integrated Control Framework prepared by The Committee of Sponsoring Organisations of the Treadway Commission (COSO).en_ZA
dc.description.librarianam2015en_ZA
dc.description.urihttp://reference.sabinet.co.za/sa_epublication/sajaaren_ZA
dc.identifier.citationKgomo, B & Plant, K 2015, 'Dimensions for the assessment of ethical leadership : an internal audit perspective', Southern African Journal of Accountability and Auditing Research, vol. 17, no. 2, pp. 85-94.en_ZA
dc.identifier.issn1028-9011
dc.identifier.urihttp://hdl.handle.net/2263/51673
dc.language.isoenen_ZA
dc.publisherSouthern African Institute of Government Auditorsen_ZA
dc.rightsSouthern African Institute of Government Auditorsen_ZA
dc.subjectEthical leadershipen_ZA
dc.subjectInternal controlen_ZA
dc.subjectControl environmenten_ZA
dc.subjectInternal auditen_ZA
dc.subjectCorporate governanceen_ZA
dc.subjectDimensionsen_ZA
dc.titleDimensions for the assessment of ethical leadership : an internal audit perspectiveen_ZA
dc.typeArticleen_ZA

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