What’s more important- outcome or intent?

Not all outcomes are created equal As human beings our thinking is subject to a host of biases. When it comes to the ethical dimension in decision-making, an important one is the Outcome Bias. It means that we judge the quality of a decision by its eventual outcome. It’s the outcome we arrive at that […]

Iatrogenic noncompliance – a case study of ethical blindness

Some thoughts on organizational justice Organizational justice is the dominant factor determining how employees perceive their organization’s culture of integrity. [1] Management must meet misconduct with decisive, consistent, visible and effective action as a deterrent for recurrence, and as a clear sign that misconduct is not tolerated. But where exactly does misconduct begin and how […]

Naturally biased – Why internal auditors cannot adhere to their own Code of Ethics

Independence and Objectivity The hallmarks of the Internal Audit profession are Independence and Objectivity. Without independence and objectivity there can be no truly effective auditing, because conclusions snd expressed opinions could be unfairly biased. “Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities […]