ABSTRACT

In this chapter, we will review some ethical scenarios and alternative actions the auditor may consider. The examples will also evaluate potential implications of actions.

What makes individuals do the things they do? Why do certain people see things in one light or in one view, while others see the very same issue from another perspective? Part of the answer may be found in our discussion of the psychological mind. Other answers may deal with external stressors placed on individuals within circumstances that may be outside the person’s control. Whatever the reason, it is likely actions and ethics will continue to be an area of challenge for multiple professions. But, by identifying, discussing, analyzing, and examining issues, organizations can identify ways to improve their overall ethical culture.