Ethics and the internal auditor phase II : a comparison of 1983 and 1994 surveys (a digest version)

Compares two studies, one in 1983 and one in 1994, of the reaction of a randomly selected group of internal auditors of various levels of competence and in various industrial groups to 20 vignettes identifying a series of internal auditing related ethical situations. The vignettes of the two studies were the same. The auditors′ responses on a scale varied from “forced separation” to an indication of “no ethical impact”. The results of the comparison indicated that there were changes in the industry groups, generally towards a more strict approach and a recommended set of stronger sanctions.