Ethics and the Internal Auditor

Business & Money

Dittenhofer, Mortimer A.

Business Culture

Inst of Internal Auditors

Ethics and the Internal Auditor: Ten Years Later

Sennetti, John T.

The book that changed the internal auditing profession is ready to do it again. Sawyer's Internal Auditing, 5th Edition provides a new global perspective that reflects the evolutionary changes in the way organizations do business including: 
-How the new definition of internal auditing is reshaping the profession. -What the new competency framework means to you and your organization. -Why alignment with management is essential for achieving organizational goals. -The implications of outsourcing your internal audit function. -What strategies and specialties are now apart of today's internal auditing practice. -Value-added approaches that are redefining your role as an internal auditor. ud -And so much more. 
This textbook should be on the desk of every practitioner.

Sawyer's Internal Auditing: The Practice of Modern Internal Auditing

Sawyer, Lawrence B.

Scheiner, James H.

Economics

During the decade since Ethics and the Internal Auditor, much has transpired, especially during the last four years. The widespread evidence of chicanery and fraud on the part of corporate officers and the instances of a lack of ethics and professional conduct on the part of external auditors bring the subject of ethics to immediate attention and interest. The conclusion of the second survey (1994) of the field of internal auditing was that there was, "...considerable change in the attitudes of internal auditors," and that, "Generally it appears that the change is pointed toward a more strict approach and a tendency on the part of more auditors to believe that more drastic actions should be taken." Also, there continued to be a "modest variance" between the auditors' positions and the positions they perceived their organizations would take. 
We believed there would be a further change in the attitude of internal auditors toward the ethics concepts as a result of the tumultuous conditions of recent years and the implied attitude changes that pervaded the field in the mid-1990s. We were hopeful on the part of internal auditors that the change would be for the better. Thus, the reiteration of the study. 
This third survey uses the same vignettes of the prior two studies, the same scaling of reactions, the same instructions, and the same analytical approach. The only difference was that electronic contact was used in place of mail.

Ethics and the Internal Auditor: 20 Years Later

Ziegenfuss, Douglas E.

The Institute of Internal Auditors Research Foundation

First published in 1973, Larry Sawyer's work has helped guide many internal auditors and shaped the profession. While the foundation principles of internal auditing remain core, the ever changing global business environment requires that internal auditors continue to adapt their position as value adding partners in their organizations or risk becoming obsolete. 
 Sawyer s philosophy was that internal auditors should watch for emerging trends while keeping pace with changes in The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), IT, legislation, and regulations and to respond effectively to international events and evolving governance and risk management mandates. This 6th edition is a 3 volume set, making the content more navigable for the reader, and each volume includes an index and glossary for easy reference.

Accounting

A study of legislation and regulation of internal auditing in selected governments (McQueen accounting monograph series)

University of Arkansas-Fayetteville

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