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dc.contributor.authorMałecki-Tepicht, Łukasz
dc.date.accessioned2025-05-13T12:23:13Z
dc.date.available2025-05-13T12:23:13Z
dc.date.issued2023-01
dc.identifier.citationMałecki-Tepicht Ł., Internal Audit versus Ethics Programmes, "The Annual Journal of Audit and Accounting", 2023, nr 1, s. 141-161en
dc.identifier.issn2957-1839en
dc.identifier.urihttp://hdl.handle.net/20.500.12182/1342
dc.descriptionThis paper was written during the proposal stage of the 2023 Global Internal Audit Standards, hence the abbreviation GIAS 2023. Currently, the abbreviation GIAS 2024 is more commonly used in publications on internal auditing.en
dc.description.abstractAbstract 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.en
dc.language.isoen
dc.rightsDozwolony użytek*
dc.subjectinternal auditen
dc.subjectethics programmesen
dc.subjectethical maturity levelsen
dc.subjectGlobal Internal Audit Standardsen
dc.titleInternal Audit versus Ethics Programmesen
dc.typearticleen
dc.contributor.organizationSzkoła Główna Handlowa w Warszawieen
dc.description.number1en
dc.description.physical141-161en
dc.title.journalThe Annual Journal of Audit and Accountingen
dc.identifier.urlpublisherhttps://pana.gov.pl/czasopismo-2/en


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