The Ability of Internal Auditors to Identify Ethical Dilemmas

Author(s): Joseph M. Larkin

Source: Journal of Business Ethics, Vol. 23, No. 4 (Feb., 2000), pp. 401-409
Published by: Springer
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The Ability of
Internal Auditors to
Identify Ethical Dilemmas Joseph M. Larkin

ABSTRACT. This study surveys the internal audit tions and from a better moral tone throughout
department of a large financial services organization. the organization Individuals
(Pomerantz, 1998).
Respondents were challenged to recognize and within the organization can be impacted, as well.
evaluate ethical and unethical situations often encoun can be affected by IAs actions.
Finally, society
tered in practice. Four key demographic variables
This study investigates the ability of internal
were investigated: gender, age, years of employment auditors to recognize and evaluate ethical and
and peer group influence. For the most part, respon
unethical situations, which may be encountered
dents view themselves as more ethical than their peers.
in practice. Data were gathered via a survey of
There appear to be a gender effect suggesting
does
64 internal auditors
employed in the internal
females' ability to identify ethical behavior better than
their male counterparts. This study contributes to the audit department of a large financial institution
extant literature in that it has explored a previously operating in the eastern part of the United States.
the internal were presented with descriptions of
unexplored profession, namely, auditing Respondents
profession. six scenarios describing situations likely to be
encountered in practice. Each was
participant
asked their opinion as to whether or not
they
Introduction considered the IAs behavior, as described, as
ethical or unethical. were
Finally, respondents
The ability to identify ethical and unethical asked their feelings as to how most IAs, in
behavior is essential in all professions. Internal general, would respond.
is no exception. Internal auditors (IAs) Prior research has identified several variables,
auditing
have an obligation to
organizations the they which were found to be associated with ethical
serve, the public and themselves
their profession, behavior. This study includes four of the most
to exercise sound ethical judgment. IAs are often investigated factors: gender, age, years of
frequently faced with ethical dilemmas. Often, employment and peer group influence. A dis

they encounter situations, which challenge their cussion of each of these factors is presented in
ethical standards. Their decisions can influence the following section.
their organizations in many ways. The
organiza The remainder of the paper is organized as
tion's well-being can suffer. Benefits are likely follows. The next section reviews the relevant
to accrue from avoidance of embarrassing viola literature and is followed by a description of the
current study. the results are
Finally, presented
and discussed.
Joseph Larkin isAssistant Professor ofAccounting at Saint
Joseph's University. Dr. Larkin earned his Doctors degree
from Temple University. He ispublished in such journals
as Internal Auditing, Mid-American Journal of
Business, Internal Auditor and the CPA Journal.
His research interests include ethics, accounting educa

tion and human resource issues in the pro

accounting

fession.

Journal of Business Ethics 23: 401-409, 2000.

?*
P* ? 2000 Kluwer Academic Publishers. Printed in theNetherlands.

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 402 Joseph M. Larkin

Literature review report mixed results, as well. Older people were

found to be more conservative in their ethical
Gender issues viewpoints (Burnett and Karson, 1987; Posner
and Schmidt, 1984). Serwinek (1992), in his
Gender differences in ethical
decision-making study of of demographic
the effect characteris
has been the topic of many empirical studies. tics of small business and insurance industry
The findings have been mixed. Several studies on ethical behavior found age to be
employees
have suggested that females are likely to act more the most-significant predictor. Older people
ethically than males (Jones and Gautschi, 1988; tended to be more conservative in their ethical
Ruegger and King, 1992; Whipple and Swords, interpretations.
1992).1 Other studies found that gender had Browning and Zabriskie (1983) concluded
no impact on ethical
(Callan, behavior 1992; that younger managers had a more
purchasing
Dubinsky and Levy, 1985; Serwinek, 1992).2 ethical viewpoint than older managers. However,
Jones and Gautschi (1988) asked respondents Ruegger and King (1992) found older students
to address a series of open-ended and closed to be more ethical than younger students.
ended questions regarding ethical behaviors. Izraeli (1988) surveyed the ethical beliefs and
They concluded that future executives display behavior of Israeli and United States managers.
considerable sensitivity towards ethical issues Eleven 12 personal
of characteristics, including
in business. They found that women tend to respondents' age were found to be poor predic
report stronger feelings than males regarding such tors in behavioral situations.3
issues.

In another study of business students, Ruegger

and King (1992) surveyed over 2,000 students to and years of employment
Employment
determine whether or not gender a role
played
in a of proper ethical In an early found a
person's perception study, Hodgkinson (1971)
conduct. Their findings suggest that, "gender is relationship between seniority of administrators
a factor in the determination of ethical and their ethical value orientations. Harris
significant (1990)
conduct and that females are more ethical than found similar results.
managers
Higher-level
males in their perception of business ethical reported greater concern about ethical practices
situations" (p. 179). than staff at lower levels in the organization and
A cross-cultural
study of business students were generally more disapproving of question
(Whipple and Swords, 1992) found females from able or unethical practices. Kidwell et al. (1987),
both countries studied to be more ethical than in their survey of managers found that those
their male counterparts. with more years tended to exhibit
employed
On the other hand, Callan (1992) in his more ethical responses to a series of ethical
survey of state found no significant decisions.
employees
differences across genders in several dimensions A study by Posner and Schmidt (1984) found
of ethical values. Dubinsky and Levy (1985) significant differences in ethical behavior across

reported similar results in their survey of sales management They levels.

suggested the that

people. Finally, Serwinek (1992) found gender to personal and organizational values of individuals
be a predictor of attitudes about job-discrimina become more similar to those of the organiza
tion practices but it failed to be a reliable pre tion over time. Callan (1992) in his survey of
dictor of ethical behavior. state employees found individuals higher in the

organizational hierarchy were more concerned

about discriminatory and unethical practices than
less-senior members.
Age organization

Previous empirical studies which considered age

as a predictor of ethical attitudes and behavior

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 The Ability of InternalAuditors to IdentifyEthical Dilemmas 403

Peer group ethics studies do not control for this potential

influence
with the
exception of previous a few
problem
The research
dealing with the effect of
peer studies (Myaw and Ng, 1994; Fernandez and

groups on ethical decision-making is two-part. Randall, 1992; Randall and Fernandez, 1991).
The first vein of research deals with the idea that The current study explicitly deals with this

peer groups have significant influences on ethical potential problem.

behavior. Zey-Ferrell and Ferrell (1982) in their
survey of advertising managers found that the

intensity and frequency of contact with one's Social desirability index discussed
peers influenced ethical behavior. Zey-Ferrell
et al. (1979) managers and In an attempt to control for the
surveyed marketing potential
concluded that the perceptions of peers influ problem of a social
desirability response bias, a
enced unethical behavior more than respondents' shortened version of the Social Desirability Index
own beliefs. Izraeli
(1988) suggested that what (SDI) Questionnaire (Crowne and Marlowe,
peers do was the best predictor of ethical 1960) was included in the research instrument.
behavior. Posner and Schmidt (1984) reported It included 17 items from the original
that tenure within an organization was positively instrument, which dealt with ethical beliefs.
associated with similarity in ethical values Respondents were asked to indicate the extent
that peer group influence is an to which he/she agrees with each statement.
suggesting
explanatory factor. Response alternatives ranged over a seven-point
The second vein of research suggests that Likert-type scale from Strongly Disagree (1) to
view themselves as more ethical than Agree (7). Respondents' scores were
respondents Strongly
their peers, or other summed, adjusting for reverse scores, to compute
supervisors, people they
knew (Brenner and Molander, 1977; Ferrell and their social desirability bias.
Weaver, 1978; Kidwell et al, 1987; Krugman and
Ferrell, 1981; Stevens et al., 1989; Vitell and
Festervand, 1987). Respondents
The seemingly contradictory findings of the
two veins of
research suggests that many indi The internal audit department of a large finan
viduals in organizations could be deceiving them cial institution agreed to participate in the study.
selves. That is, they indicate that peers influenced Each member of the department received a
unethical behavior more than own included: an endorsement letter
respondents' package which
beliefs and yet respondents still view themselves from the director of internal audit encouraging
as more ethical than others. voluntary participation, a cover letter from the
researcher, a questionnaire and a post-paid return

envelope. The package was delivered through

Current inter-office mail. Confidentiality was assured
study
including that only aggregations of the findings
This study differs previous from studies in that would be presented. The overall response rate
it takes into account the potential of a was 89%. Fifty-four percent were male. The
problem
social desirability response bias on self-reported average respondent had four years of experience.
ethical beliefs. The possibility always exists that The average age of the respondents was 28 years.

respondents would answer the questions in a Chi-squared tests were

performed across genders.
1953). That No differences were noted for age or
socially desirable fashion (Edwards, significant
is, morally correct responses are elicited rather work experience.
than true answers. Such pressure exists in ethics
research, and failure to control for this potential
response bias could limit the validity of the
research findings. The majority of empirical

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 404 foseph M. Larkin

Research instrument and data collection The and related causes are
turing plant. shortage
of sufficient magnitude to affect the external
A questionnaire was designed and administered auditor's report. She has decided to discuss the
to 64 members of the internal audit department issue with management and take appropriate
of a major financial institution in the action to ensure that the external auditors are
operating
eastern portion of the United States. The first informed (Gliem, p. 46).
part of the research instrument
presented six
the behaviors of individual Analysis. The IIA Code of Ethics calls for com
vignettes describing
internal auditors. These six vignettes presented pliance with the Standards. Standard 550 charges
real-life situations faced by practicing internal the director with coordination with external
auditors. They were abstracted from prior auditors and the exchange of information. In
Uniform Certified Internal Auditor exams. Each addition, the Code requires that all material facts
situation described can be viewed in light of what known be revealed. Because the shortage affects
is considered acceptable behavior by internal the external auditor's work, in which the internal
auditors and can be judged against the internal auditors are participating, the situation must be
auditors Code of Ethics. were divulged. The director's decision to discuss the
Respondents
to assess the (or lack issue with management is appropriate to ensure
requested acceptability
thereof) of the situation as described. A Likert that the external auditors are informed.

type scale was used to elicit the responses.

-
Response alternatives ranged from Totally Vignette 2 confidentiality of information (unethical)
Acceptable (1) to Totally Unacceptable (5). For Josh Skinner, a staff auditor has been assigned to
each vignette, were as work with the company's acquisition team. His
respondents questioned
to their own individual assessment of the father has been dealing speculatively in the secu
described behavior as well as their assessment of rities of a firm with which the company is nego
how most internal auditors in general would tiating for an acquisition merger. Josh has decided

respond.
not to tell his supervisor of his father's interests
The second part of the instrument consisted (Gliem, p. 49).
of the 17 items of the SDI as discussed above.
Part three information to Analysis. Standard VIII of the Code states:
gathered demographic
be used in data analysis. "Members shall be prudent in the use of infor
mation acquired in the course of their duties.

They shall not use confidential information for

or in any manner that would
Code of conduct any personal gain
be contrary to law or detrimental to the welfare
Like many internal auditors have of the organization." Skinner should be extra
professions,
standards of conduct as careful not to discuss the proposed merger with
expected professional
manifested in their Standards of Conduct. any of the immediate family and should inform
Included in these Standards is a code of ethics the audit supervisor of his lack of independence
that definesethical behavior. Practicing internal and conflict of interest.
auditors or those working under the supervision
are expected -
of a Certified Internal Auditor to Vignette 3 possible conflict of interests (ethical)
abide by these standards.4 Each of the following Stella Slocum, an internal auditor, has been
are analyzed within the context of the to the auditing team to conduct an
vignettes assigned
internal auditor's Standards of Conduct. operational auditof the finance department. She
had worked in a supervisory capacity in the
? finance for several before
Vignette 1 material inventory shortage (ethical) department years
The director of internal auditing of a company joining the internal audit department. She has
is aware of a material inventory shortage caused been in internal audit for the past five years
by internal control deficiencies at one manufac (Gliem, p. 39).

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 The Ability of InternalAuditors to Identify Ethical Dilemmas 405

?
Analysis. Under Standard of Conduct IV, an Vignette 6 lack of segregation of duties (unethical)
internal auditor must avoid activities in conflict An internal auditor observes that a receivables
with the of the organization
interest or prejudi clerk has physical access to and control of cash
cial to the ability to carry out duties objectively. receipts. The auditor worked with the clerk
a
Standard 120 states: "Internal auditors should several years before and has high level of trust
report to the director any situations in which a in the individual. the auditor notes
Accordingly,
conflict of interest or bias is present or may rea in the working papers that controls over receipts
sonably be inferred. Five years is a reasonable are adequate (Gliem, p. 30).
lapse of time to safeguard the employee from a

charge of conflict of interest. Therefore, her Analysis. These facts constitute noncompliance
behavior is acceptable. with the Standards. Standard 280 requires that
internal auditors, "be alert to those conditions
-
Vignette 4 preparation of tax return of an auditee and activities where irregularities are most likely
(unethical) to occur." Cash has a high degree of inherent risk
For several years, Jason Diment, CPA, a member and should therefore be subject to stringent
of Zaxco, Inc.'s internal audit department has control procedures. Access to cash and the record
been preparing income tax forms during the tax keeping functions should be separated regardless
season. One of his clients is Charles Goodman, of the qualities of the individuals
personal
a division manager for Zaxco. Diment will be involved. The fact that the clerk is a friend of the

preparing Goodman's tax return this year (Gliem, auditor is irrelevant. Management still needs to
p. 40). be aware that there is inadequate internal control
in receivables.

Analysis. Internal auditors are prohibited from

accepting anything of value from an employee,

client, customer, supplier, or business associate Results and discussion
of their organization that would or be
impair
presumed to impair their professional judgment Any analysis of the results should be done within
(Standard of Conduct V). Preparing a personal the context of the way the vignettes were written
tax return for a division manager for a fee falls and the scaling used to elicit responses. That is,
under this prohibition. the interval scaling used (1 through 5) allows for
several different levels of judgment, whereas the
-
Vignette 5 whistle blowing (ethical) scenarios were either "ethical" or "unethical"

During the course of an

audit, the internal within the Code of Conduct. Therefore, any
auditor learned that certain individuals in the conclusions should be made within this in
organization were involved in dumping toxic mind.
wastes in a nearby stream. The auditor has Paired T-tests were to discern
performed
decided to report her findings to the appropriate any differences between respondents behavior
individuals within the organization (Gliem, and their assessments of most internal auditors.
P. 49). Table I presents the findings.
Self-assessed behavior the respondent's
(i.e.
Analysis: "Internal auditors, when reporting on own behavior) was closer to the prescribed in
the results of their work, shall reveal such four of the six vignettes (#1, 3, 5 & 6). Of these,
material facts known that, to
if not them #1, 3, & 5 portray ethical behavior. In scenarios
revealed, could either distort reports of opera #2 & 4, respondents indicated that most IAs
tions under review or conceal unlawful practices" would respond in a more ethically acceptable
(Standard of Conduct IX). manner than themselves. In all cases, the differ
ences were at the 0.05
statistically significant
level. The composite score (i.e. the sum of
responses to all six vignettes) of all scenarios

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406 Joseph M. Larkin

TABLE I of each individual vignette as well as an overall

Self-assessment vs. most internal auditors measure.
composite

Vignette Self- Most internal

assessment auditors
Self-assessment

11.38* 1.71
Interestingly, the most experienced IAs (those
2
3.81 4.26**
with more than five years experience) were
31.67* 1.90
able to identify unethical behavior more clearly
3.06
4 3.28**
51.74* 2.07 than their less-experienced colleagues in two of
64.75* 4.51 the three unethical scenarios (#2 and #4). In
addition, the most experienced group perceived
* Self-assessment closer to prescribed behavior. to be closer to the
their behavior (re: #2 and #4)
** Assessment of most internal auditors closer to
prescribed behavior than most IAs. Those with
prescribed behavior. two to five identified the third
years experience
unethical scenario (#6) as unacceptable behavior.
These findings appear in Table II.

suggests that respondents would react in a more Years of experience did

significantly not

acceptable manner than IAs in general. impact the respondents' ability to identify ethical
It is interesting to note that in scenarios #2 behavior. For scenarios #1 & #3, those with
& #4, indicated that most IAs would two to five years experience identified the pre
respondents
in a more ethically manner scribed acceptability. For vignette 5, the least
respond acceptable
than themselves. A possible of these experienced internal auditors most strongly
explanation
results could be that in both scenarios, a personal indicated acceptability. The composite score of
in #2 and a fee-paying the most IAs suggest that are
relationship (father/son experienced they
client in #4) exists and that the respondent stands more at identifying ethical behaviors.
adept
to gain or lose something in relation Overall, these results seem to indicate that the
personally
to each situation. In scenario #2, the staff
auditor's father be financially
could damaged. In
TABLE II
scenario #4, the auditor would lose a tax prepa
Self-assessment vs. most internal auditors years
by
ration fee. Thus, when a "personal" element
of experience
appears, respondents may be unduly influenced

by personal gain or loss.

Vignette Self- Most internal
assessment auditors

Employment and years of employment 1 NS NS

S2 (C) S (C)
The Kruskal-Wallis of 3 NS NS
(K-W) One-way Analysis
Variance is a nonparametric
test and S4 (C) S (C)
technique,
is useful for deciding whether "k" independent
5 NS NS
S
6 (B) S (C)
are from different populations. This
samples
statistic was computed to measure the relation
assessment of
(N) (%)
ships between each respondents'
each individual vignette and the relationship A = less than two years experience 18 28%
with years of
experience as internal auditors. B = two to five years experience 22 35
Respondents
were categorized into one of three C = more than five years experience 20 31
two No response 4 6
categories: 1) less than years experience, 2)
two to five years experience, and 3) more than
Total 64 100%
five years experience. Table I presents the results

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 The Ability of InternalAuditors to Identify Ethical Dilemmas 407

ability to identify unethical behavior in internal TABLE III

is related to in internal Self-assessment vs. most internal auditors
auditing experience by gender

auditing.
Vignette Self- Most internal
assessment auditors

Assessment of most IAs

1 NS NS
2 NS NS
The of the assessments of most IAs
findings 3 NS NS
regarding years of experience appear in Table II. 4 S (F) NS
In three of the scenarios (#2, #4, and #6) those 5 S (F) NS
with more than five years experience identified 6 NS NS
the most acceptable behavior. It is interesting to
=
note that all three scenarios described unethical F female.
=
behavior. Those with two to five M male.
years experi
ence identified the most acceptable behavior
in scenarios #1 and #3. However, none of the
differences were Assessment of most IAs
statistically significant.

No statistically significant differences were found

Age and gender across gender when assessing the behaviors of

most internal auditors. In scenarios #1 and #5
An Analysis of Variance (ANOVA) was
per (both ethical) and #6 (unethical) females more
formed to assess the impact of the respondents' closely identified the preferred acceptability than
age upon their to
identify
ability prescribed their male counterparts. Table III presents the
behavior. Age virtually none of the assessments across gender for most IAs.
explained
variance in responses =
(p 0.47).
To test for a gender effect, T-tests were con
ducted by gender for each of the six vignettes as Summary
well as an overall composite score. There were
two comparisons of interest: 1) self assessment Similar to the findings of Izraeli (1988) age
and, 2) assessment of most IAs by was found a poor
to be of ethical
by gender predictor
behavior. a related measure,
However,
gender. namely,
years of experience, suggests that more experi
enced employees tend to me more conservative

Self-assessment in their ethical interpretations.

There does
appear to be a gender effect
Table III presents the findings for self assessment suggesting females' ability to identify ethical
across genders. Four of the six assessments behavior better than their male counterparts. The
(#1, #2,#3 and #6) were not statistically sig reported findings mirror the conclusions of

nificantly different. Differences in the assessments Ruegger and King (1992) which suggest that,
of vignettes four and five were significant with "gender is a significant factor in the determina
females the appropriate behavior over tion of ethical conduct and that females are more
identifying
males in both cases. Of the two, one identified ethical than males in their perception of business
ethical behavior (#5) and the other unethical ethical situations" (p. 179). The current study's
(#4). findings support previous research (for example,
Brenner and Molander,
1977; Stevens et al.,
1989) in that individuals, for the most part, view
themselves as more ethical than their peers.

Although previous research has discerned social

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408 Joseph M. Larkin

response biases, the current Dubinsky, A. J. and M.

Levy: 1985, 'Ethics in
desirability study
found none. Retailing: Perceptions of Retail Salespeople',
The findings of this study support, in Journal ofAcademy ofMarketing Science 13(1), 1-16.
in this area. Future Edwards, A: 1953, 'The Relationship Between the
many ways, previous research
Judged Desirability of a Trait and the Probability
studies of internal auditors' ethical reasoning and
That the Trait Will Be Endorsed', Journal ofApplied
behavior can include different variables. Also, a
Psychology 37, 90-93.
larger sample size may improve the external
Ettorree, B.: 1994, 'Crime and Punishment',
validity of findings. This study contributes to the
Management Review 83, 10-16.
extant literature in that it has explored a previ
Fargason, J. S.: 1993, Legal Compliance Auditing and
the internal
ously unexplored profession, namely, the Federal Sentencing Guidelines (The Institute of
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Ferrell, O. C, D T. LeClair and L. Ferrell: 1998,
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1
See also: Ferrell and Skinner (1988); Akaah (1989), Ferrell, O. C. and S. J. Skinner: 1988, 'Ethical
Beltramin et al. (1984); and Whipple and Wolf Behavior and Bureaucratic Structure inMarketing
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2
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See also: Callan (1992); Jones and Gautschi (1988); Beliefs of Marketing Managers', Journal ofMarketing
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4
In addition to professional codes of conduct, orga Gliem, Irvin N.: 1994, CL4 Review (Gliem
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Sentencing Guidelines (FSG) ascribe the responsibility Harris, J. R.: 1990. 'Ethical Values of Individuals at
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For a further discussion of the FSG, see: Ferrell et al. a Single Firm', Journal of Business Ethics 9, 741-750.
(1998); Dow and Muehl (1994); Ettore (1994); and Hegarty, W. H. and H. P. Sim, Jr.: 1978, 'Some
Fargason (1993). Determinants of Unethical Decision Behavior:
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fournal of Business Ethics 11, 671-678. E-mail: jlarkin@mailhost.sju.edu

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