A Corporate Code of Conduct: The Internal Auditor′s Role

Thomas A. Gavin · Richard A. Roy · Glenn E. Sumners

7 citations0/0 files storedLeadership & Organization Development Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Ethics in Business and Education Accounting and Financial Management Corporate Governance and Financial Management

Abstract

An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the objective of their profession, to carry out “an independent appraisal function...as a service to the organisation”. The steps necessary to get a code of conduct operational are reviewed and the results are presented of a survey of a small number of firms in the utility industry which illustrates, among other things, the individual and/or groups responsible for making the code of conduct a viable document within their organisation.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 7 citations exist upstream.

References

1985Trust in close relationships.1985Management accounting 1988The effectiveness of corporate codes of ethics 1934Personnel Administration 1983Recognition and reward: keys to motivating supervisors.2010Criteria for Ethical Decision Making in Managerial Situations

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.