Morals and ethics of auditing

Ali Idiab Mohamed Idiab, Mohamad Sabri Haron, Shofian Ahmad

Research output: Contribution to journalArticle

Abstract

Ethics is considered one of the most important criteria upon which all professions in achieving its goals; particularly the internal audit. It is one of the most important and the most serious issues that are dealt with in all societies; therefore, in this study, the concept of ethics and the need for ethics is necessary, as well as the qualities of faith, the physical, mental and psychological traits of auditor, and shed the light on the methods of preparation of a good auditor. The objective of this study, clarifying the concept of ethics and the importance of ethical principles, and conceptual need for ethics should all be reviewed and upheld by the internal auditor. the importance of this study stems from the importance of the ethical concepts and its necessity. The auditor should also be characterized by a commitment to follow through with their performance of internal audit work in accordance with the professional care needed. Care of any person who is keen and faithful to their work and the origins of a conservative organization, should note the importance of this study and the several recommendations that are important for all professionals of the audit profession.

Original languageEnglish
Pages (from-to)916-922
Number of pages7
JournalAdvances in Natural and Applied Sciences
Volume6
Issue number6
Publication statusPublished - Apr 2012

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ethics
Ethics
audits
Organizations
Psychology
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Keywords

  • Mentalqualities of the auditor
  • Physical attributes of auditors
  • Principles of morality
  • Psychological qualities of the auditor
  • Qualities of faith for auditor
  • The concept of ethics and the need for it
  • The preparation of good auditor

ASJC Scopus subject areas

  • Agricultural and Biological Sciences(all)
  • Biochemistry, Genetics and Molecular Biology(all)
  • Chemical Engineering(all)
  • Engineering(all)

Cite this

Morals and ethics of auditing. / Idiab, Ali Idiab Mohamed; Haron, Mohamad Sabri; Ahmad, Shofian.

In: Advances in Natural and Applied Sciences, Vol. 6, No. 6, 04.2012, p. 916-922.

Research output: Contribution to journalArticle

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