The dynamic duo of cognitive dissonance and moral disengagement
Do employees make conscious decisions to commit fraud, or are they so morally disengaged that they don't associate their actions as unethical or unlawful? Does moral disengagement negate their responsibilities because they don't understand the negative effects of their acts?
Auditing an organization's governance and ethics
An internal auditor usually analyzes an organization’s ethics when it has an important impact on other key governance aspects. Strong ethics helps an organization perform better. Here are some practical difficulties that auditors might face when auditing an organization’s governance.