The ability of internal auditors to identify ethical dilemmas

This study surveys the internal audit department of a large financial servi ces organization. Respondents were challenged to recognize and evaluate eth ical and unethical situations often encountered in practice. Four key demog raphic variables were investigated: gender, age, years of employment and pe er group influence. For the most part, respondents view themselves as more ethical than their peers. There does appear to be a gender effect suggestin g females' ability to identify ethical behavior better than their male coun terparts. This study contributes to the extant literature in that it has ex plored a previously unexplored profession, namely, the internal auditing pr ofession.