IIA-Australia Factsheet - Ethics

IIA-Australia Factsheet - Ethics

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Author

IIA-Australia

Date

2022

Topics Explored

Governance

Format

Factsheet

Extract/Description

The collection of beliefs and morals makes up a set of principles known as ‘ethics’. Ethics are judgements about right and wrong, or more specifically a person’s moral obligations to society that determines their actions. These can change over time as society evolves. There can also be conflicting ideas about what is right and wrong.

Key Points

    1. Examining ethics as part of an internal audit is a more difficult proposition than auditing from a compliance perspective. 

Relevant Industries

All

Level of Assumed Knowledge

Expert