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3e 1 Business Ethics

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Rajeswaran Muthu Venkatachalam
Rajeswaran Muthu Venkatachalam

An organisations Policies & Standards established to assure certain kinds of behaviour by its members

TechnologieBusiness
1 von 38
“ Business Ethics” & the Internal Auditor
Frauds / Irregularities (Internal Auditors as an Investigator) Individual ethics Business ethics Corporate Governance Internal Auditor as the great ‘ombudsman’
“ Arthasastra” ,[object Object]
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What is individual ethics? ,[object Object]
Manager (Individual Values) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What is business ethics ,[object Object]
Business Ethics ,[object Object],[object Object],[object Object],[object Object],[object Object]
Is it only, ,[object Object],[object Object],[object Object],[object Object]
What is Business Ethics and What is not? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Two most critical features of Ethical Business ,[object Object],[object Object],[object Object],[object Object]
‘ Perspective on Ethics’ ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ Perspective on Ethics’… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ Perspective on Ethics’… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ Perspective on Ethics’… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ Perspective on Ethics’… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ Perspective on Ethics’… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ Perspective on Ethics’… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ Perspective on Ethics’… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ On Ethics’ ,[object Object],[object Object],[object Object],[object Object],[object Object]
‘ On Ethics’... ,[object Object],[object Object],[object Object],[object Object],[object Object]
‘ On Ethics’... ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Manager to take the lead! ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
‘ On Ethics’... ,[object Object],[object Object],[object Object],[object Object]
Three principles of Business Ethics ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Corporate Governance & Ethics ,[object Object],[object Object],[object Object]
The ethics of whistle blowing ,[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Auditor’s role – New Standards! ,[object Object],[object Object]
2130 - Governance ,[object Object],[object Object],[object Object],[object Object],[object Object]
Related Standard 2130 – A1 ,[object Object]
Role can vary depending on…… ,[object Object]
Governance & Organisational Culture ,[object Object],[object Object],[object Object],[object Object]
Governance & Organisational Culture ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Shared responsibility for ethical Culture ,[object Object],[object Object],[object Object],[object Object]
Internal Audit Activity as Ethics Advocate ,[object Object],[object Object],[object Object]
Internal Audit Activity as Ethics Advocate ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Audit Activity as Ethics Advocate ,[object Object],[object Object],[object Object]
Acknowledgement ,[object Object],[object Object],[object Object],[object Object]

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3e 1 Business Ethics

  • 1. “ Business Ethics” & the Internal Auditor
  • 2. Frauds / Irregularities (Internal Auditors as an Investigator) Individual ethics Business ethics Corporate Governance Internal Auditor as the great ‘ombudsman’
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