Year: 2015
Type: article
Abstract: Ethical leadership is regarded as the key to building trust and sustaining organisations. However, monitoring \nthe effectiveness of organisations in promoting ethical leadership poses a challenge to assurance providers, in \nparticular internal auditors. Although attempts have been made to provide internal auditors with guidelines on \nhow to assess the tone-at-the-top, these efforts are still based on the traditional compliance approach that in \nthe past has fallen short of expectations when applied to questions of ethics. This paper proposes additional \ndimensions, to be included in a value-based approach to the assessment of ethical leadership. The foundation \non which these dimensions are assessed is the Integrated Control Framework prepared by The Committee of \nSponsoring Organisations of the Treadway Commission (COSO).
Authors: B. Kgomo, Kato Plant
Institution: University of Pretoria
Language: English
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2292505389