Internal audit and ethics: the case of the South African Social Security Agency.
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Authors
Sambo, Vaola
Webb, W.N.
Issue Date
2017
Type
Article
Language
en
Keywords
Institute of Internal Auditors , Internal Auditors , Ethics , Internal Auditing
Alternative Title
Abstract
The Institute of Internal Auditors requires internal auditors to comply with
its stipulations on inter alia, ethics in the profession of internal auditing and
the code of ethics for internal auditors. In this context, the study on which
this article reports, considered among other things the importance of promoting
ethics in the profession of internal auditing, as well as the role of the
internal audit function in enhancing internal controls. The research design
and methodology for the study was qualitative. Data was collected using
the case study approach, wherein on the one hand, one-on-one interviews
with senior managers were conducted and on the other, open-ended questionnaires
were completed by junior managers. This article1 suggests that, if
all the necessary conditions under which an internal audit function can promote
ethics in the profession, are not in place, the function itself also fails
in improving ethical conduct/behaviour. In particular, the outcome of the
research points to the importance of compliance with laws and regulations
that govern the implementation of an internal audit function. The research
findings indicate that compliance with rules and regulations by internal audit
functions is one of the critical conditions that must be met for an internal
audit function to contribute to the promotion of ethics in that profession as
well as the enhancement of internal controls.
Description
Citation
Sambo, V.T. & Webb, W.N. (2017). Internal audit and ethics: the case of the South African Social Security Agency. Administratio Publica, (25(4):146-170
Publisher
Association of Teachers in Public Administration
License
Journal
Volume
Issue
PubMed ID
DOI
ISSN
1015-4833