Etyka zawodowa audytorów wewnętrznych -studium przypadku

Piotr Rogala

Abstract

The paper draws attention to the fact that the ethical sphere, including issues of professional responsibility, honesty and reliability has a direct and significant impact on the effectiveness of internal audits. Therefore, special attention should be paid to the preparation and support of internal auditors. This support cannot be limited only to prepare and implement appropriate procedures for internal audits. It should also include issues related to the shaping appropriate internal auditors attitudes (including the introduction of ethical standards).The considerations are illustrated by the results of empirical research