Work Ethics and Generations
"Trying to apply a single code of ethics may result in a code that is too broad to be useful" (The Practice of Modern Internal Auditing, 1981). A profession's code of ethics is by definition a set of minimal rules of conduct to which the members of that profession should abide by. These rules, stem from and seem very similar to the moral standards that general population follows. Just as in everyday life, these standards of conduct are by no means followed to the letter without exception. People in both cases under their own power choose to follow these rules or not (Autonomy, 1998). People who are part of a profession choose to follow the code of ethics of that profession of their own free will. In addition to the members of a profession choosing to follow the code of ethics, these codes are a minimum standard and by no means do the codes dictate behavior. These codes suggest a set of ideas and goal that one in a profession should work towards.Profession's have several characteristics in common-a complex body of knowledge, standards of admission to the profession, and a need for public confidence. To guide the conduct of their members and demonstrate a dedication to serve the public's interest, all re
It can be achieved mostly by hiring honest employees (Internal Auditor, August 1992). The director of internal auditing can use three methods to evaluate compliance with SPPIA-supervision, internal reviews and external reviews. The IIA has emphasized high standards of conduct from internal auditors through the code of ethics, and the Standards for Professional Practice of Internal Auditing (SPPIA), (Statement on Auditing Standards, 1973 p. Individual judgement is, however, required in the application of these principles. SPPIA recommends that auditors be responsible for exercising due professional care by being alert to the possibility of intentional wrong doing, errors and omissions, inefficiency, waste, ineffectiveness, and conflict of interest. The Code of Ethics should practiced continually in every organization. Without the Code of Ethics, professional audits could not possible function properly or accomplish anything. A significant provision of the code is that CIA's will use the certified internal auditor designation with discretion and in a dignified manner and will maintain high standards of conduct in order to discharge their responsibility effectively. HonestyHonesty ought to be an important trait of internal auditors. 12Institute of Internal Auditors, Statement of Professional Practice of Internal Auditors, Maitland, FL, 1990. Article II of the IIA code of ethics calls for internal auditors to exhibit loyalty to their employers in all matters pertaining to the affairs of that organization or to whichever they may be rendering a service. Illegal acts may be seen as a reflection of cultural values. Objectivity also requires that internal auditors not subordinate their judgement in audit manners to that of others. SPPIA encourages internal auditors to report to the director any situation in which a conflict of interest or bias is present, or may reasonably be inferred.
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Acceptance Essays
