Abstract
Corporate boards of directors have increasingly assumed a pivotal role in fostering effective governance, as they bear the ultimate responsibility for their organizations' internal control systems; meanwhile, internal auditing serves as a fundamental pillar in assisting these boards to fulfill their governance mandates. In this context, the Institute of Internal Auditors (IIA) exerts significant effort in guiding its members to become specialists in the principles of corporate governance, enhancing professional ethics, and ensuring organizational integrity. Accordingly, this research examines the extent of internal auditors' interaction with various ethical dilemmas that pose substantial challenges to their core principles, particularly when faced with executive management pressures to conform and avoid conflict. The study reached several key conclusions, most notably that internal auditors, as a professional group, demonstrate a reasonably high sensitivity to ethical issues by evaluating their stance against inaction when confronting dilemmas. Furthermore, the presence of an effective audit committee, a robust internal control system, and the integrity of management conduct significantly empower auditors to act ethically in the face of such challenges. Ultimately, this research provides a simplified yet insightful representation of the ethical dilemmas encountered by internal auditors, offering results that are both beneficial and foundational for future research opportunities in this field.
DOI
10.33095/jeas.v16i59.1505
Subject Area
Accounting
First Page
239
Last Page
257
Recommended Citation
Aldoghachi, A. H. (2010). The Effect of Corporate Governance Mechanisms on Internal Auditors’ Ethical Decision-Making. Journal of Economics and Administrative Sciences, 16(59), 239-257. https://doi.org/10.33095/jeas.v16i59.1505
