Measuring ethical culture

An interesting article on ethical culture. It important that this area is treated with caution by an Internal Auditor Activity.

Norman Marks on Governance, Risk Management, and Audit

I just read an interesting article by Scott Moritz of Protiviti. Measuring Ethical Culture – Tapping into Open Secrets is an easy read and covers the main points.

He suggests that employees are more likely than in previous years to answer a survey honestly, assuming that it can be answered anonymously.

I tend to agree, but caution that the willingness of employees to answer such a survey can be influenced by, among other things:

  • The culture of the various locations in which the company operates. In some locations, people are reluctant to respond at all, let alone honestly
  • Whether they trust the organization to treat their responses anonymously and not to retaliate
  • Whether they believe the responses will be assessed honestly
  • Whether they believe actions will be taken
  • Their prior experience
  • …and so on

I think there are other points that should be made:

  • Both the CAE and the CRO…

View original post 321 more words

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

w

Connecting to %s