审计伦理、职业道德与道德勇气——基于内部审计视角

Auditing Ethics, Profes-sional Ethics and Moral Courage—From the Perspective of Internal Audit

摘要: 内部审计在公司治理中扮演重要的角色，但同时也存在角色冲突，使内部审计陷入道德困境。我们在研究审计伦理和职业道德的基础上，认为道德勇气是内部审计师必备的道德特征之一，强调道德勇气在克服冲突和恐惧方面的重要作用。内部审计师遵守国际内部审计师协会和中国内部审计协会的职业道德规范，提高内部审计的独立性和客观性。如果企业存在财务造假、欺诈等问题使内部审计师面临道德困境时，企业最高管理者或董事会、审计委员会应与内部审计保持一致，增强他们的道德勇气，发挥内部审计的监督功效。

Abstract: Internal audit plays an important role in corporate governance, but at the same time, there are role conflicts, which make internal audit into a moral dilemma. Based on the study of audit ethics and professional ethics, we believe that moral courage is one of the essential moral characteristics of internal auditors, and emphasize the important role of moral courage in overcoming conflicts and fears. Internal auditors to comply with the international institute of internal auditors professional ethics, strengthen internal audit independence and objectivity, especially when the enterprise financial fraud problems, internal auditors when facing ethical dilemmas, enterprise top management or the board of directors and the audit committee should be consistent with the internal audit, strengthen their moral courage, do not keep silent, exert the effect of internal audit.