Encyclopedia of Business and Professional Ethics

Living Edition
| Editors: Deborah C Poff, Alex C. Michalos

Ethics Audit

Living reference work entry
DOI: https://doi.org/10.1007/978-3-319-23514-1_67-1
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Synonyms

Definition of an Ethics Audit

There are many types of audits used by and for organizations, such as financial audits, quality audits, project audits, operational audits, performance audits, and ethics audits. An ethics audit is the systematic, independent, and objective examination and evaluation of the ethical content of the object of the audit.

An audit is systematic when it entails typical steps like planning, defining a framework, fieldwork (collecting information and obtaining evidence) using established methods, analysis, judgment, reporting, and documentation. An audit is independent when someone who has no interests on the results of the audit performs it. This is the case when...

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References

  1. Kaptein M (1998) Ethics management: auditing and developing the ethical content of organizations. Springer, DordrechtCrossRefGoogle Scholar
  2. Kaptein M (2011) Understanding unethical behavior by unravelling ethical culture. Hum Relat 64:843–869CrossRefGoogle Scholar
  3. Victor B, Cullen JB (1988) The organizational bases of ethical work climates. Adm Sci Q 33:101–125CrossRefGoogle Scholar

Authors and Affiliations

  1. 1.Business Ethics and Integrity ManagementRotterdam School of Management, Erasmus UniversityRotterdamThe Netherlands

Section editors and affiliations

  • Muel Kaptein
    • 1
  1. 1.Business Ethics and Integrity ManagementRotterdam School of Management, Erasmus UniversityRotterdamThe Netherlands