Ethics, Auditing and Enron

Abstract:[This abstract is based on the author's abstract.]

After news of the Enron scandal broke, the integrity of the auditing profession was called into question. Like Enron's employees and executives, all internal auditors must decide whether or not to expose information that might be harmful to an organization. Society thinks of auditors as being part of the checks and balances system and expects them to remain impartial at all times. With the rise of ISO 9000:2000, more auditors are using the process approach to auditing, which requires process mapping and looking at interfaces between departments and groups within the …

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