- Title
- Ethical sensitivity of internal audit university students
- Creator
- Chauke, Deroul
- Subject
- Accounting -- Study and teaching (Higher) -- South Africa
- Subject
- Ethics
- Subject
- Management -- Moral and ethical aspects
- Date Issued
- 2021-04
- Date
- 2021-04
- Type
- Master's theses
- Type
- text
- Identifier
- http://hdl.handle.net/10948/51074
- Identifier
- vital:43206
- Description
- Ethics is an important aspect of business, particularly in the internal audit profession, and especially after the corporate scandals in the twenty-first century. Internal auditors play an important role in business and society as they hold executive directors of organisations accountable on behalf of various stakeholders and shareholders, by reviewing the effectiveness of internal control systems, risk management, and governance processes. Similar to the legal and medical professions, internal auditors are expected by the public and clients they serve, to uphold high ethical standards. The overall objective of this study is to determine whether internal audit university students possess sufficient ethical sensitivity to appropriately respond to ethical challenges they could face when they enter the internal audit profession. To achieve the objective of this study, a qualitative research approach was followed. To collect the primary data, a questionnaire containing six vignettes was administered to internal audit university students at three universities in South Africa. The qualitative data provided the researcher with rich and in-depth evidence about the ethical sensitivity of internal audit university students. The findings of this study revealed that most students have the necessary ethical sensitivity to respond to ethical challenges. The findings also revealed that taking an ethics course enhanced the students’ ethical sensitivity. It has also emerged from the findings that a few participants were not ethically sensitive as they failed to report an unethical activity. They chose instead to detach themselves from the unethical activity by maintaining their silence. This finding indicates the need to conduct further studies on the ethical sensitivity of internal audit university students using different research instruments and more universities or larger samples.
- Description
- Thesis (MCom) -- Faculty of Business and Economic Sciences, Accounting, 2021
- Format
- computer
- Format
- online resource
- Format
- Format
- 1 online resource (108 pages)
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Business and Economic Sciences
- Language
- English
- Rights
- Nelson Mandela University
- Rights
- All Rights Reserved
- Rights
- Open Access
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NMU School of Accounting
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Chauke, D.pdf | 1 MB | Adobe Acrobat PDF | View Details Download |