Deontology and Ethics of the Internal Audit Profession

DEONTOLOGIE ET ETHIQUE DU METIER D'AUDIT INTERNE

Karim Chana and Chana Karim ()
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Chana Karim: Université Ibn Zohr = Ibn Zohr University [Agadir]

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Abstract: The internal audit profession is pivotal to organizational governance, ensuring process integrity and effective risk management. This role is underpinned by two essential pillars: deontology and ethics, which together guide auditors in their professional responsibilities. Deontology provides a normative framework for auditors, emphasizing independence, confidentiality, and integrity. These principles are vital for maintaining impartiality and trustworthiness. However, challenges such as conflicts of interest and organizational pressures demand vigilance and strict adherence to standards. Ethics serves as a moral compass, helping auditors navigate ambiguous and complex situations. Ethical principles emphasize transparency, fairness, and social responsibility, extending beyond formal rules. Emerging challenges include ethical dilemmas and the impact of technology, such as AI and data privacy concerns. Together, deontology and ethics form the foundation of credible and effective internal auditing, safeguarding stakeholder interests and fostering organizational accountability. To meet rising governance standards, auditors must embrace these principles while responsibly adopting technological innovations.

Keywords: Déontologie; Éthique; Audit interne; Indépendance; Confidentialité; Intégrité; Gouvernance; Dilemmes éthiques; Conflits d’intérêts; Responsabilité sociale; Transparence; Innovation technologique; Intelligence artificielle; Protection des données; Normes professionnelles. (search for similar items in EconPapers)
Date: 2024-11-25
New Economics Papers: this item is included in nep-acc
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Published in Master. audit interne, AIT MELLOUL, Maroc. 2024, pp.3

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