AUDYT WEWNĘTRZNY A ZNACZENIE ETYKI W JEDNOSTKACH – WYNIKI BADAŃ
INTERNAL AUDIT VS. THE IMPORTANCE OF ETHICS IN BUSINESS ORGANIZATIONS – STUDY RESULTS

Summary/Abstract: The aim of the paper is to compare the contents of codes of ethics for internal auditors, statutory auditors and accountants. The results of a survey on the importance of ethics in business for accounting professionals are presented below. A comparison of the results of the study on the ethical behavior of the management in entities without internal audit and in those with internal audit is also shown. On the basis of the study results, an attempt was made to determine room for improvement in terms of ethical compliance in the entities planning to introduce internal audit. Three hypotheses were formulated, which were subsequently positively verified on the basis of empirical studies. The research methods used in writing the paper include: critical analysis of specialist literature and regulations, comparative analysis, survey, deduction and inference.

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