The THE ROLE OF INTERNAL AUDIT IN PROMOTING ORGANISATIONAL ETHICS AND INTEGRITY
Internal auditing has evolved from a traditional compliance function into a strategic mechanism for promoting ethical governance and institutional integrity. Amid increasing public scrutiny over corruption, unethical conduct, and fragile accountability, particularly in public sector institutions,...
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| Format: | Article |
| Language: | English |
| Published: |
UUM PRESS
2025-07-01
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| Series: | Journal of Business Management and Accounting |
| Subjects: | |
| Online Access: | https://www.e-journal.uum.edu.my/index.php/jbma/article/view/27505 |
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| Summary: | Internal auditing has evolved from a traditional compliance function into a strategic mechanism for
promoting ethical governance and institutional integrity. Amid increasing public scrutiny over
corruption, unethical conduct, and fragile accountability, particularly in public sector institutions, there
has been less research to assess how it affects these practices. This paper critically examines the
underexplored yet vital role of internal audit in fostering organisational ethics and integrity. The
findings reveal that internal audit possesses significant but underleveraged potential in promoting
ethical culture and values. Key barriers include insufficient support from top management, inadequate
resources, weak integration of ethics into audit planning, and pervasive negative perceptions of the audit
function. The study further identifies structural, cultural, and institutional factors that limit the ethical
influence of internal auditors.
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| ISSN: | 2231-9298 2636-9249 |