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A Lesson in Ethics

Online Exclusives Perry Moore, PHD, CIA, CRMA Sep 25, 2019

The importance of professional integrity needs to be learned early in one’s audit career.

​Recent reports of the extremes some parents have pursued to get their children admitted into elite colleges have raised questions about what example these parents are setting for their children. In some cases the children were unaware of their parents’ extraordinary efforts, though others allegedly knew about it and therefore may have been complicit. Perhaps the scandal comes as no surprise to many in the audit profession — after all, we see cheating, rule bending, and outright falsehoods regularly. But rather than simply shrugging our shoulders and pretending it has nothing to do with us, internal auditors need to be part of the solution. 

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Perry Moore, PHD, CIA, CRMA

Perry Moore is Charles E. Frasier Professor of Accountancy, Pfeffer Graduate School of Business, Lipscomb University, in Nashville, TN.​