A STUDY ON INTERNAL AUDITORS’ CAPACITY TO RECOGNIZE AND ASSESS ETHICAL DILEMMAS AND ISSUES
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A STUDY ON INTERNAL AUDITORS' CAPACITY TO RECOGNIZE AND ASSESS ETHICAL DILEMMAS AND ISSUES
Authors:
Ms. Tanuja S *
Assistant Professor, Loyola Degree College Bangalore
Ms. Kavya R *
Assistant Professor, Loyola Degree College Bangalore
Abstract: Any profession's ethical standing is essential to its social acceptance. The current study was conducted in the city of Mysore, India. The purpose of the study was to compare the auditors' subjective and collective assessments during ethical dilemmas, as well as to determine how each internal auditor perceives ethical dilemmas on an individual basis and how well they are able to identify and assess them based on their work experience. Sex, age, and years of employment were the three main demographic factors that were examined. The study concludes that an internal auditor's assessment of a scenario is unaffected by the amount of years of expertise. This study adds to the body of literature by examining a profession that hasn't been studied before: internal auditing.
Keywords-audit, ethical dilemmas, internal auditors, vignettes, unethical.
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