The Riskification of Internal Auditors’ Ethical Deliberation: An Emerging Third Logic Between Norms and Values?
通过对33名加拿大公共部门内部审计师的访谈，研究他们面临的伦理挑战及如何在风险考量中融合伦理判断，发现审计师更倾向价值驱动逻辑，但有时风险导向的审慎逻辑成为关键。
Abstract What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when weaving risks into their ethical judgments? Anchored in philosophical concepts distinguishing norms from values, and the notion that risk is intrinsically moral, this research delves into interviews of 33 Canadian public sector IAs across various government strata. This primary data are enriched by insights from archival documents and an ethics training session attended by 11 internal audit executives. Our analysis reveals two primary ethical challenges faced by IAs—ethical issues and dilemmas—which unfold in the various contexts we explicate in this study. To address them, IAs tend to favor axiological logic (values driven) over deontological logic (norms driven). However, in some situations, a prudential logic centered on risk becomes their touchstone. Our key takeaways are threefold: (1) a highlight of the ethical quandaries IAs grapple with; (2) evidence that prudential logic, with its merits and flaws, is used to bridge the gap that sometimes exists between professional norms and individual values; and (3) an emphasis on the weak reliance of IAs on the Institute of Internal Auditors Code of Ethics, hinting at avenues for its enhanced outreach and pedagogy.