Matches in SemOpenAlex for { <https://semopenalex.org/work/W4353044480> ?p ?o ?g. }
Showing items 1 to 52 of
52
with 100 items per page.
- W4353044480 endingPage "115" @default.
- W4353044480 startingPage "101" @default.
- W4353044480 abstract "The internal audit function (IAF) is an important part of corporate governance in modern corporations. It provides both assurance and consulting services to the board of directors and management. Internal auditors thus have a unique position in corporations: they serve two masters who might not have aligned incentives. Such a unique position, in view of the fact that internal audit findings might reflect badly on some individuals (e.g., managers), makes internal auditors particularly vulnerable to ethical dilemmas. This chapter discusses organizational and personal factors that might give rise to ethical pressure faced by internal auditors, the extent of ethical pressure faced by internal auditors based on evidence from worldwide internal auditor surveys, and mechanisms that can help mitigate such pressure. While it is impossible to eliminate ethical pressure faced by internal auditors, the internal auditors’ commitment to ethical conduct is critical for them to add value to corporations." @default.
- W4353044480 created "2023-03-23" @default.
- W4353044480 creator A5091492510 @default.
- W4353044480 date "2023-03-17" @default.
- W4353044480 modified "2023-09-27" @default.
- W4353044480 title "Internal auditors in corporations and ethics" @default.
- W4353044480 doi "https://doi.org/10.4337/9781800881020.00016" @default.
- W4353044480 hasPublicationYear "2023" @default.
- W4353044480 type Work @default.
- W4353044480 citedByCount "0" @default.
- W4353044480 crossrefType "book-chapter" @default.
- W4353044480 hasAuthorship W4353044480A5091492510 @default.
- W4353044480 hasConcept C10138342 @default.
- W4353044480 hasConcept C121955636 @default.
- W4353044480 hasConcept C144133560 @default.
- W4353044480 hasConcept C147007100 @default.
- W4353044480 hasConcept C170856484 @default.
- W4353044480 hasConcept C17744445 @default.
- W4353044480 hasConcept C198082294 @default.
- W4353044480 hasConcept C199450454 @default.
- W4353044480 hasConcept C199521495 @default.
- W4353044480 hasConcept C39389867 @default.
- W4353044480 hasConcept C39549134 @default.
- W4353044480 hasConceptScore W4353044480C10138342 @default.
- W4353044480 hasConceptScore W4353044480C121955636 @default.
- W4353044480 hasConceptScore W4353044480C144133560 @default.
- W4353044480 hasConceptScore W4353044480C147007100 @default.
- W4353044480 hasConceptScore W4353044480C170856484 @default.
- W4353044480 hasConceptScore W4353044480C17744445 @default.
- W4353044480 hasConceptScore W4353044480C198082294 @default.
- W4353044480 hasConceptScore W4353044480C199450454 @default.
- W4353044480 hasConceptScore W4353044480C199521495 @default.
- W4353044480 hasConceptScore W4353044480C39389867 @default.
- W4353044480 hasConceptScore W4353044480C39549134 @default.
- W4353044480 hasLocation W43530444801 @default.
- W4353044480 hasOpenAccess W4353044480 @default.
- W4353044480 hasPrimaryLocation W43530444801 @default.
- W4353044480 hasRelatedWork W1909446094 @default.
- W4353044480 hasRelatedWork W1940853855 @default.
- W4353044480 hasRelatedWork W2063920421 @default.
- W4353044480 hasRelatedWork W2385621766 @default.
- W4353044480 hasRelatedWork W2561792967 @default.
- W4353044480 hasRelatedWork W2562095567 @default.
- W4353044480 hasRelatedWork W2752879557 @default.
- W4353044480 hasRelatedWork W2954689298 @default.
- W4353044480 hasRelatedWork W2985194302 @default.
- W4353044480 hasRelatedWork W306070083 @default.
- W4353044480 isParatext "false" @default.
- W4353044480 isRetracted "false" @default.
- W4353044480 workType "book-chapter" @default.