Internal Audit versus Ethics Programmes

Abstract

Abstract Purpose: The aim of the study is to present a proposal for the delimitation (determination of boundaries) of the internal audit spectrum in the area of ethics programmes of organisations, from the perspective of the draft new Global Internal Audit Standards. Methodology/research approach: A comparative analysis, a critical analysis and a descriptive method of the proposed model were used in the study. Results: The main fi ndings of the analysis include the identifi cation of new opportunities provided by the revision of the Global Internal Audit Standards in the area of auditing of ethics programmes, the illustration of challenges in the area of analysing the organisation’s ethical maturity levels and the presentation of a list of audit tasks in the area of ethics: desirable; potentially acceptable; and not recommended. Research limitations/implications: The proposed streamlining of audit tasks in the area of ethics from the perspective of the Standards is a proposal for discussion, resulting, among others, from the author’s experience. Further development of the Global Internal Auditing Standards and potential offi cial stances of the Institute ofInternal Auditors, including the Institute’s domestic branches, may serve its positiveor negative verifi cation. Originality/value: This is the fi rst publication comparing the qualitative as well as quantitative change between the existing International Standards for the Professional Practice of Internal Auditing, in force since 2017, the revision of which, called the Global Standards for Internal Auditing, was presented in 2023 and will be implemented in 2024–2025.