The study explores how internal auditors handle their findings. Three drivers play a role: rules, personal values, and the risk trade-off between the two..
Auditors face ethical dilemmas — situations where they don’t know what the right choice is.
But there are also ethical issues — where they do know the right choice, but doubt whether it fits the specific context.
It shows that choices are rarely black and white. Internal auditors constantly balance rules, personal values, and risks.
For anyone involved in internal controls, this offers valuable insights — helping us not only make more conscious decisions, but also truly understand the complexity of our role.
👉 It’s precisely in the grey areas that professional judgment truly reveals itself.