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Codes of Ethics, Whistleblowing and Managerial Auditing

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 February 1992



Almost two centuries of efforts to improve the ethics of American corporations is apparently leading into a movement of the most successful corporations towards establishing and educating employees to use them. Federal laws have been a major motivator. Code provisions often vary according to ethical needs of the industry corporations. Ethical codes are also supported by arrangements to hear employee complaints, through a “hotline” or some other process which affords some protection to the complainant. A number of statutes protecting “whistleblowers” have been passed by federal and state governments; whistleblowing seems to be generally accepted but is not completely popular. Concludes with a discussion of the work of internal or managerial auditors, who are supporting ethics work but seem diffident about use of the term. Effective ethical education might show the reasons for close ties between internal auditors and other members of the management team.



Benson, G.C.S. (1992), "Codes of Ethics, Whistleblowing and Managerial Auditing", Managerial Auditing Journal, Vol. 7 No. 2.




Copyright © 1992, MCB UP Limited

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