ABSTRACT. BCBS claims that external audits performed in accordance with high-quality globally accepted audit and ethics standards are critical to the appropriate implementation of accounting standards. Lenz maintains that an auditor is a rational economic agent: he or she will only comply with a Code of Ethics if otherwise this would be harmful to his or her self-interest. Daigle et al. hold that information technology (IT) auditors within internal audit departments are in a position to add great value to their organizations. (pp. 187–191)

Spiru Haret University

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