ISSN: 2225-8329
Open access
This study examines the factors influencing internal auditors’ ethical judgement. Specifically, this study examines the effect of organisational ethical culture, audit experience and ethics training on internal auditor’s ethical judgement in a bank in Malaysia. Using questionnaire survey on 162 internal auditors, this study shows that organisational ethical culture, audit experience and ethics training can influence the internal auditors’ ethical judgement. The findings in this study can assist the management team in executing effective control measures and procedures in achieving effective ethical judgment. This study can also assist in strengthening the governance structure to promote the importance of ethical judgement at all levels. In addition, this study adds values to the existing literature on the factors that can influence the internal auditors’ ethical judgement in the context of a financial institution.
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In-Text Citation: (Ghani et al., 2021)
To Cite this Article: Ghani, E. K., Hassan, R., Tapa, H., & Ilias, A. (2021). Do Organisational Ethical Culture, Audit Experience and Ethics Awareness Influence Internal Auditors’ Ethical Judgment? International Journal of Academic Research in Accounting Finance and Management Sciences, 11(3), 348–363.
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