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Ethics and Internal Auditing

Articles The IIA Nov 05, 2020

Ethics and Internal Auditing

​With the growing number of reported corporate frauds and misconducts, many organizations have established compliance and ethics programs to prevent and detect criminal conduct. As organizations establish and implement these programs, they struggle to weave it into their culture to better protect themselves. It is recommended that to incorporate the program, it should be integrated into a control framework, such as the Internal Control – Integrated Framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Once the controls are established, they must be entrenched into the cultural fabric of the organization.


The Institute of Internal Auditors