Ethics and Pressure: Balancing the Internal Audit Profession
Written By: Larry Rittenberg, Ph.D., CIA, CPA

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Internal auditors often face challenges to their judgment and to their core ethical values. How they handle those challenges determines the value of the profession.

While all internal auditors are likely to face ethical pressures at some point during their careers, the CBOK practitioner survey data indicates that there are distinct differences in pressures on internal auditors and in the strength of support for the function when internal auditors face ethical dilemmas.

This report provides an overview of results from The IIA’s 2015 Global Internal Audit Common Body of Knowledge (CBOK) Practitioner Survey regarding ethics in internal auditing. It also provides a framework that can be used to analyze internal audit professional ethics and related pressures.