Exploring Ethics in Internal Audit
All Things Internal Audit
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How to Build an Ethical Culture
Leadership is the starting point. Purpose and values have to be in place. And then what we say in the Institute of Business Ethics is you then need a plan. So that plan starts with an ethical risk assessment. Then moves on to a plan of action, which will include devising a code of ethics,. training your people in how to make the right ethical decisions. Speaking up or whistle-blowing shouldn't be seen as a last resort. If anybody sees something that they feel isn't quite right, then we want them to feel able to speak up. We don't want them to be afraid of retaliation. And then finally, we need to measure the performance. Are we delivering
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