Ethics and internal audit: Moral will and moral skill in a heteronomous field

Jeff Everett and Marie-Soleil Tremblay

CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, vol. 25, issue 3, 181-196

Abstract: This paper examines ethics in the field of internal audit. A set of in-depth interviews, the autobiography of ex-Vice President of Internal Audit of World Com, Cynthia Cooper, and the documents of the Institute of Internal Auditors (IIA) are all analyzed to shed light on the ethics—deontic, teleic, and aretaic—that characterize this weakly autonomous field. The paper further employs work in the field of economic sociology and Milan Kundera's literary ideas to highlight how internal auditors actively moralize markets and embrace a moral will that is ambiguous, if not conflicted. The paper further raises questions about the IIA's present offering of ethics-related resources and its ability to effectively develop moral skill in this field. In addition, and in keeping with our phronetic research approach, the paper provides suggestions aimed at improving the Institute's ethics resources.

Keywords: Critique; Social; Éthique; 批判性; 社会的; 道德伦理; Crítica; Social; Ética; Cynthia Cooper; Ethics; Internal audit; Institute of Internal Auditors (IIA); Milan Kundera; Phronesis (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (22)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:25:y:2014:i:3:p:181-196

DOI: 10.1016/j.cpa.2013.10.002

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