Abstract
This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further, professional ethical codes are compared. Internal auditors' code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants. Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas.
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Reynolds, M.A. Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument. Journal of Business Ethics 24, 115–124 (2000). https://doi.org/10.1023/A:1006179723979
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DOI: https://doi.org/10.1023/A:1006179723979