Dimensions for the assessment of ethical leadership : an internal audit perspective
dc.contributor.author | Kgomo, B. | |
dc.contributor.author | Plant, Kato | |
dc.date.accessioned | 2016-03-03T06:13:13Z | |
dc.date.available | 2016-03-03T06:13:13Z | |
dc.date.issued | 2015 | |
dc.description.abstract | Ethical 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.librarian | am2015 | en_ZA |
dc.description.uri | http://reference.sabinet.co.za/sa_epublication/sajaar | en_ZA |
dc.identifier.citation | Kgomo, 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.issn | 1028-9011 | |
dc.identifier.uri | http://hdl.handle.net/2263/51673 | |
dc.language.iso | en | en_ZA |
dc.publisher | Southern African Institute of Government Auditors | en_ZA |
dc.rights | Southern African Institute of Government Auditors | en_ZA |
dc.subject | Ethical leadership | en_ZA |
dc.subject | Internal control | en_ZA |
dc.subject | Control environment | en_ZA |
dc.subject | Internal audit | en_ZA |
dc.subject | Corporate governance | en_ZA |
dc.subject | Dimensions | en_ZA |
dc.title | Dimensions for the assessment of ethical leadership : an internal audit perspective | en_ZA |
dc.type | Article | en_ZA |