This study examines the consistency of external auditors in evaluating internal control structures using two different audit methodologies, their current firm procedures and a standardised, structured matrix approach. Previous consistency studies have evaluated consistency over time. This study...

Purpose – The purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing....

Purpose – The purpose of this paper is to consider how ethics is currently taught to trainee auditors and to evaluate whether some ethical instruction techniques can be assessed as more effective than others. Design/methodology/approach – Two separate cohorts of auditing students (262)...