Etyka w pracy audytora wewnętrznego

• Authors: Marzena Krawczyk , Piotr Sekuła

Title variants

EN

Ethics in the Work of Internal Auditor

Abstracts

EN

Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard of conduct expected from all members of the internal audit unit. The main four principles that should be observed are as follows: integrity, objectivity, competency and confidentiality Being ethical in internal audit is necessary in order to win the trust of the environment in which auditors work. However, declaring one’s readiness to respect the Code of Ethics is not enough. Much more important is to implement and comply with given rules in carrying out audit duties.

Keywords

EN

ethics; audit; auditors; ethical codes

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Annales. Etyka w Życiu Gospodarczym
• Year: 2008
• Volume: 11
• Issue: 2
• Pages: 113-120

Dates

published

2008

Contributors

author

Marzena Krawczyk

• Uniwersytet Łódzki, UNIQA TU

author

Piotr Sekuła

• UNIQA TU, TU FILAR

Identifiers

DOI

10.18778/1899-2226.11.2.11

Biblioteka Nauki

20026805