The Relationship between Mechanisms of Corporate Governance and Experience with Ethical Decision-Making of Internal Audit

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SALEHI T.

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Journal: Ethics in Science and Technology Year:2018 | Volume:13 | Issue:1 Page(s): 18-26

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Title

The Relationship between Mechanisms of Corporate Governance and Experience with Ethical Decision-Making of Internal Audit

Author(s)

SALEHI T. | Issue Writer Certificate

Keywords

Corporate governanceQ1

Internal auditQ1

ExperienceQ2

Ethical decisionQ1

makingQ1

Abstract

Background: In recent years the organizations are faced with constantly changing role of Internal audit. The Internal audit function of supervisory activity has become to assess the quality and adequacy of internal controls, contribute to risk management of enterprises, playing advisory role and improving effective Corporate governance. Changing roles has been always associated with the support of organizations, stakeholders, and legislative bodies. Current study shows relationship between mechanisms of Corporate governance and Experience with Ethical decision-making of Internal audit. Method: The research method is descriptive-correlation. The population consists of active members in the Internal audit. Among the population were selected 169 people using simple random sampling. The research instrument was the researcher made questionnaire. Five scenarios have been raised and each scenario consists of two questions in difficult conditions. Data were analyzed by Multiple Nominal Logistic Regression and Analysis of Variance. Results: The results showed that Internal auditors are sensitive to ethical issue, and other Corporate governance mechanisms related with ability of moral reaction of Internal auditors in the face of difficult circumstances. As well as more Experienced Internal auditors adopt more ethical stance than less Experienced Internal auditors. Conclusion: The companies are advised to education and the provision of support mechanisms, for Internal auditors prepare to face difficult conditions. Also, the organization ruling of the audit profession should have more attention on the ethical aspects of Internal audit.

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APA: Copy

SALEHI, T.. (2018). The Relationship between Mechanisms of Corporate Governance and Experience with Ethical Decision-Making of Internal Audit. ETHICS IN SCIENCE & TECHNOLOGY, 13(1 ), 18-26. SID. https://sid.ir/paper/122918/en

Vancouver: Copy

SALEHI T.. The Relationship between Mechanisms of Corporate Governance and Experience with Ethical Decision-Making of Internal Audit. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2018;13(1 ):18-26. Available from: https://sid.ir/paper/122918/en

IEEE: Copy

T. SALEHI, “The Relationship between Mechanisms of Corporate Governance and Experience with Ethical Decision-Making of Internal Audit,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 13, no. 1 , pp. 18–26, 2018, [Online]. Available: https://sid.ir/paper/122918/en

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