Personal Values of Certified Internal Auditors

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Internal Auditing

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Internal auditors are being asked to assist in the development of codes of conduct and to audit ethical compliance and thus are expected to adhere to strict standards of behavior. It is, therefore, important for the Institute of Internal Auditors and other organizations to understand the personal values that underlie behavior in order to determine whether internal auditors' values are consistent with the Standards of Conduct. This article reports the results of a study, which focuses on the personal values of certified internal auditors. The study's main purpose is to determine if the personal values and value systems of CIAs are consistent with the values implied or explicitly stated in the Institute of Internal Auditors Standards of Conduct. More specifically, the study attempts to determine if values and value systems differ among CIAs regarding gender and age groups, and compares CIAs' values with other professional accountants' values.


Internal Auditing, Vol. 14, No. 1 (January/February 1999): 19-27. Publisher Link.