Professional Values and Ethical Perception of Internal Auditors of Iran Medical Sciences Universities

• Main Authors: Gh. Mahdavi, F. Ebrahimi
• Format: Article
• Language: fas
• Published: Shiraz University of Medical Sciences 2013-09-01
• Series: حسابداری سلامت
• Subjects: ethical perception; personal moral philosophy; organizational ethical culture; professional code of ethics; auditor's experience
• Online Access: http://jha.sums.ac.ir/article_16914_c3a0fbe963f067cbcf25cdec274e1e6f.pdf
• ISSN: 2252-0473; 2252-0546

<strong>Introduction:</strong> Ethical behavior is considered as one of the conditions for survival of internal auditing profession, and there are various factors that influence the ethical perception and hence the ethical decision making. The objective of this research is to study the effective factors in the ethical perception of internal auditors. So, the role of factors such as personal moral philosophy, ethical culture of the organization, professional code of ethics, and the auditor's experience is examined. <br /><strong>Method: </strong>The current study is a survey research in which questionnaire is used as the main data collection instrument. The statistical population of this research includes the auditors of the auditing departments of Medical Sciences Universities across the country.Sampling is not used in this study; therefore, sampling method and the number of samples are not taken into consideration. The hypotheses of the research have been examined through Regression Model. <br /><strong>Results:</strong> The results of testing the hypotheses of the study state that the personal moral philosophy has a low and negative effect on ethical perception of internal auditors. Besides, the effect of the other variables examined in this study is not significant in the ethical perception of internal auditors. <br /><strong>Conclusion:</strong> The results of the study are indicative of the weak personal moral philosophy and ethical culture of auditors as well as lack of awareness of professional code of ethics. Accordingly, paying attention to ethical principles and offering courses on ethics education with an emphasis on the foundations of Islamic ethics and professional code of ethics are strongly necessary in order to promote ethical perception.