The Ability of Internal Auditors to Identify Ethical Dilemmas

摘要: This study surveys the internal audit department of a large financial services organization. Respondents were challenged to recognize and evaluate ethical unethical situations often encountered in practice. Four key demographic variables investigated: gender, age, years employment peer group influence. For most part, respondents view themselves as more than their peers. There does appear be gender effect suggesting females' ability identify behavior better male counterparts. contributes extant literature that it has explored previously unexplored profession, namely, auditing profession.