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Ethics Audit

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Encyclopedia of Business and Professional Ethics

Synonyms

Compliance audit; Corporate social responsibility audit; Ethics assessment; Ethics assurance; Ethics check; Ethics inspection; Ethics monitoring; Ethics review; Ethics risk analysis; Ethics screening; Forensic audit; Integrity audit; Investigation; Moral audit; Social audit; Sustainability audit

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

  • Kaptein M (1998) Ethics management: auditing and developing the ethical content of organizations. Springer, Dordrecht

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  • Kaptein M (2011) Understanding unethical behavior by unravelling ethical culture. Hum Relat 64:843–869

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  • Victor B, Cullen JB (1988) The organizational bases of ethical work climates. Adm Sci Q 33:101–125

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Correspondence to Muel Kaptein .

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Kaptein, M. (2020). Ethics Audit. In: Poff, D., Michalos, A. (eds) Encyclopedia of Business and Professional Ethics. Springer, Cham. https://doi.org/10.1007/978-3-319-23514-1_67-1

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  • DOI: https://doi.org/10.1007/978-3-319-23514-1_67-1

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-23514-1

  • Online ISBN: 978-3-319-23514-1

  • eBook Packages: Religion and PhilosophyReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

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